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Article
Publication date: 16 October 2023

Albert Anton Traxler, Dorothea Greiling, Margit Freinbichler and Petra Mayerhofer

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the…

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Abstract

Purpose

While in the past companies have voluntarily disclosed information beyond the financial bottom line, there is now a trend toward mandatory reporting in many countries. With the adoption of Directive 2014/95/EU, the European Union has taken a decisive step in this direction. However, research on the effects of these obligations is still at an early stage, particularly regarding Directive 2014/95/EU. Therefore, this paper aims to pursue the question of whether the directive has led to an improvement in reporting.

Design/methodology/approach

The authors analyzed the reporting of the EURO STOXX 50 companies before and after the directive entered into force. To evaluate the improvement, the authors assigned the individual Global Reporting Initiative indicators to the different information requirements of the directive.

Findings

Overall, the authors’ study revealed an improvement in reporting. However, this does not apply to all information categories. A significant improvement can be seen regarding the information on policies and due diligence, principal risk and non-financial key performance indicators. Institutional theory suggests that the observed improvements among these reporting-experienced companies can be understood as the result of coercive pressure triggered by the directive’s requirements.

Originality/value

The authors’ study contributes to the debate on the impact of non-financial reporting obligations by providing empirical insights into the effects of Directive 2014/95/EU. These insights can inform political and managerial decision-making, particularly in view of increasing reporting obligations.

Details

Journal of Accounting & Organizational Change, vol. 19 no. 6
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 7 December 2021

Henriett Primecz

The purpose of the paper is to discover the impact of restrictions connected with the coronavirus disease (COVID-19) pandemic on the work and life of international professional…

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Abstract

Purpose

The purpose of the paper is to discover the impact of restrictions connected with the coronavirus disease (COVID-19) pandemic on the work and life of international professional women with children.

Design/methodology/approach

A qualitative, explorative research was conducted with 12 international professional women, who were professional women with children under 12; semi-structured online interviews were used.

Findings

The radical decrease in international travel combined with an increase in online work and the increased demand of parenting resulted in work overflow, temporary re-traditionalisation of gender relations and a radical decrease in international mobility with respect to future prospects.

Research limitations/implications

The relatively small and non-representative sample needs to be complemented with further investigation into the social and economic consequences of restrictions connected with the COVID-19 pandemic.

Social implications

A large-scale crisis like the pandemic-related lockdown has had a tremendous effect on societies, including with regard to gender relations. Reflection will be needed in the aftermath of the crises and the gender equality achieved before the lockdown needs to be rebuilt.

Originality/value

The exceptional case of the COVID-19 pandemic generated the need to understand the new situation, especially in the life of mobile professionals and women with small children.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. 10 no. 2
Type: Research Article
ISSN: 2049-8799

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