News

Mandating company reporting won’t enhance transparency

Type: Research

Publication date: 7/3/2024

The EU’s Directive 2014/95/EU requires large companies to disclose non-financial information related to environmental, social, and governance (ESG) matters in their annual reports. However, a recent study from Nyenrode Business University found that simply mandating reporting won’t guarantee enhanced transparency. In fact, the Directive's flexibility and weak enforcement make it less effective, and more costly, for companies that are not motivated to share detailed information.

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“The accountancy degree program requires integration and differentiation”

Publication date: 2/29/2024

Long gone are the days when accountancy was solely about financial reporting. Themes such as sustainability, fraud detection and cybersecurity are also coming to the fore. This requires adjustments in the degree program, as Prof. Dr. Ruud Vergoossen RA asserted on Feb. 29 in his emeritus speech.

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