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Index Copernicus
Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro
Purpose: This paper compares Corporate Sustainability Reporting Directive (CSRD) implementation in Slovenia and Montenegro, building on their 2017 Non-Financial Reporting Directive (NFRD) transposition. It also examines their responses to CSRD’s expanded assurance requirements. Methodology/research approach: A qualitative descriptive approach will analyze relevant pronouncements (i.e., directives, laws, and proposed laws) using comparison and synthesis to assess harmonization with the CSRD directive,...
Preuzmite dokument 2025 Milica Vukčević , Daniel Zdolšek , Tanja Lakovic
IGI Global
Behavior of Older Consumers in the Digital Age and Creating Marketing Strategies
While population aging is a logical consequence of demographic transitions, marketing managers are increasingly focusing on the needs or problems of older consumers. Namely, in modern business conditions, marketing managers must keep in mind that older consumers, especially those who are not retired yet, are a very valuable and attractive target group in terms of consumption. In this chapter, the authors analyze how demographic factors as well as digital environment factors determine the behavior...
Preuzmite dokument 2021 Dragana Ćirović , Anđela Jakšić Stojanović , Milica Vukčević , Boban Melovic
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