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Smart Education for Corporate Sustainability Reporting
StandardsThe European Union’s Corporate Sustainability Reporting Directive expanded its Non-Financial Reporting Directive requirements to companies with over 250 employees, mandating their sustainability reporting from 2025.
Peter Glavič +7 more
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The Impact of Corporate Sustainability Reporting Directive on Financial Reporting [PDF]
Revista de Studii Financiare, 2023 The current concern about moving towards a sustainable environment and facilitating the green transition has led to the development of a new legislative framework, comprising as many companies as possible in the area of applicability, which will take ...
Laurențiu Paul Barangă +1 more
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Multi-level benchmark system for sustainability reporting: EU experience for Ukraine [PDF]
Accounting and Financial Control, 2023 The paper analyzes the key European benchmarks in the field of compiling and submitting sustainability reports. The analysis concerns the disclosure of their features in the context of considering the introduction in Ukraine to increase transparency ...
Inna Makarenko, Serhiy Makarenko
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Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2023 Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure ...
Joanna Próchniak, Renata Płoska
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Corporate Sustainability Reporting Directive: naar herziening van de Europese duurzaamheidsverslaggeving [PDF]
MAB, 2022 Op 21 april 2021 publiceerde de Europese Commissie een voorstel voor een richtlijn over duurzaamheidsrapportage door ondernemingen, de ‘Corporate Sustainability Reporting Directive’ (CSRD).
Cees de Groot +2 more
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Romanian Economic Journal, 2022 Nowadays the corporate sector is a prominent stakeholder in the sustainability field. Companies across the world are starting to look at more environmentally friendly business practices, largely because of the urgent climate situation and because of the ...
Teodora Nacu, Emilia Jercan
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The Role of Integrated Reporting in Enhancing Corporate Transparency and Communication [PDF]
Business Ethics and Leadership, 2021 The primary purpose of the research is to analyze and evaluate the prospects for the success of Integrated Reporting in terms of its potential to increase corporate transparency and enhance corporate communication.
Marcel Mock +2 more
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Possible Consequences of Corporate Sustainability Reporting Directive on Polish Transport Companies
Studia Europejskie, 2023 Over the past 2 or 3 years, the European Commission has been gradually introducing further regulations with the ultimate goal of establishing European standards for Environmental Social and Governance (ESG) reporting.
Aleksandra Borowicz, Joanna Czerepko
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FROM FINANCIAL DISCLOSURES TO INTEGRATED DISCLOSURES – A PARADIGM SHIFT IN CORPORATE REPORTING [PDF]
Annals of the University of Petrosani: Economics, 2023 Management theory and practice has had to face, during the last decades, the increasingly stringent need to benefit from complete reports concerning corporation activity, which might include both financial and non-financial information, which should not ...
CODRUŢA DURA
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Sustainability Reporting in the Raw Materials Industry
Materials Proceedings, 2023 The aim of this paper is to study and compare the Global Reporting Initiative (GRI) standard widely used in the Sustainability Reporting of the Raw Material (RM) Industry with the recently emerged European Sustainability Reporting Standards (ESRS).
Eugenia Filtikaki +2 more
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