Research Article
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Article title
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Abstract
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Keywords
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Relevance to practice
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1. Introduction
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2. Literature review
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2.1. Voluntary sustainability reporting: drivers and limitations
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2.2. The shift toward mandatory sustainability reporting
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2.3. Mandatory reporting and disclosure quality
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2.4. Emerging risks and the limits of current frameworks
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2.5. Research gap and contribution
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3. Institutional context: the Netherlands
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3.1. Sustainability reporting legislation in the Netherlands
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NFRD
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CSRD
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Omnibus
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Current reporting landscape
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3.2. Dutch legislation and PFAS
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Additional EU legislation
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4. Empirical results
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4.1. Research sample and research methodology
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4.2. PFAS disclosure and its depth
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4.3. Qualitative characteristics of PFAS disclosure
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5. Additional analysis
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6. Discussion and conclusion
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Recommendations for regulators
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References
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Appendix 1
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Appendix 2
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Appendix 3
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Appendix 4
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