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CSRD från revisorns perspektiv

, 2023
Sustainable reporting has become increasingly common to meet the sustainability challenges facing society and in line with this, the need for regulation to meet stakeholders' demands for transparent, credible and reliable sustainability information also increases.
Sandelin, Matilda, Wehlin, Elin
core   +5 more sources

The CSRD: An exploratory analysis of the impact on sustainability assurance at Dutch listed companies [PDF]

MAB
This article discusses how the CSRD impacts sustainability assurance at Dutch AEX-, AMX- and AScX-listed companies. Based on a content analysis of sustainability assurance reports before and after the introduction of the CSRD (2023 and 2024), exploratory
Nancy Kamp-Roelands
doaj   +5 more sources

CSRD traditional and contextual influencing factors: the case of Saudi Arabia

Cogent Business and Management
In today’s economy, one of the most appealing strategy requirements for company operations is corporate social responsibility. This paper reviews the existing bodies of literature related to the determinants of corporate social responsibility (CSR) with ...
Khalid Mujahid Alharbi, Ibrahim G Mahgoub   +1 more
exaly   +3 more sources

Umsetzung der CSRD in Deutschland [PDF]

Zeitschrift für Corporate Governance
Die Corporate Sustainability Reporting Directive (CSRD) ist im Januar 2023 in Kraft getreten; ein Jahr später folgten die von der CSRD eingeführten European Sustainability Reporting Standards (ESRS). Damit ist nunmehr der Übergang von der nicht­finanziellen zur neuen europäischen Nachhaltigkeitsberichterstattung vollzogen.
Baumüller, Josef; orcid:
openaire   +3 more sources

Revisorers upplevelse av CSRD granskning

Hållbarhet, och hållbarhetstänk är något som under de senaste åren fått en allt större roll i samhället. Detta märks av då svenska företag under de senaste åren varit tvingade att upprätthålla en hållbarhetsrapport enligt årsredovisningslagen. Det märks även av i andra typer av avtal som Parisavtalet och ”the Green Deal” som är ett sätt att nå de ...
Ahlström, Christoffer, Vestman, Edward
core   +5 more sources

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, Harold Koster, Chris van Oostrum   +2 more
doaj   +3 more sources

Referentenentwurf zum CSRD-UmsG

Die Corporate Sustainability Reporting Directive (CSRD) ist Anfang 2023 in Kraft getreten. Die Richtlinie sieht für die Übernahme in das Bilanzrecht der EU-Mitgliedstaaten eine Frist bis zum 6. Juli 2024 vor.
Baumüller, Josef; orcid:
core   +6 more sources

Know your CSRD : Unveiling the real challenges of CSRD implementation and strategic actions

The Corporate Sustainability Reporting Directive (CSRD) is a new regulation that organizations must comply with, and many are eager to understand its implications. Due to the lack of clear benchmarks and standardized approaches, companies often seek insights into the CSRD process, the challenges involved, and how these challenges have been addressed ...
Abeywickrama, Divya, Kalubowila, Lakshika   +1 more
core   +4 more sources

AGRICULTURAL DROUGHT AND SOIL MOISTURE ANALYSIS USING SATELLITE IMAGE BASED INDICES [PDF]

The International Archives of the Photogrammetry, Remote Sensing and Spatial Information Sciences, 2019
The deficiency in rainfall leads to meteorological droughts. Its manifestations are visible both in the vegetation cover and soil moisture. The present study assessed the characteristics of agricultural drought following meteorological droughts.
S. Sreekesh, N. Kaur, S. R. Sreerama Naik   +2 more
doaj   +1 more source

PENGARUH KINERJA LINGKUNGAN TERHADAP CORPORATE FINANCIAL PERFORMANCE DENGAN CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE SEBAGAI VARIABEL INTERVENING

Kompartemen: Jurnal Ilmiah Akuntansi, 2021
This study aims to analyze the effect of environmental performance on Corporate Financial Performance (CSP) with Corporate Social Responsibility Disclosure (CSRD) as an intervening variable.
Riska Rusmaningsih, Iwan Setiadi
doaj   +1 more source