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The CSRD: An exploratory analysis of the impact on sustainability assurance at Dutch listed companies [PDF]
MABThis 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 från revisorns perspektiv
, 2023 Hållbarehtsrapportering har blivit allt vanligare för att möta de hållbarhetsutmaningar samhället står inför och i takt med det ökar även behovet av reglering för att möta intressenternas krav på transparent, trovärdig samt tillförlitlig ...
Wehlin, Elin, Sandelin, Matilda
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Umsetzung der CSRD in Deutschland [PDF]
Zeitschrift für Corporate GovernanceDie 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).
Baumüller, Josef; orcid:
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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.
Abeywickrama, Divya +1 more
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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.
Ahlström, Christoffer, Vestman, Edward
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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 +2 more sources
Corporate Social Responsibility Disclosure (CSRD) and Corporate Tax Avoidance (CTA)
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2023 This study aims to provide a valuable contribution by exploring the moderating effect of audit quality and board gender diversity on the relationship between corporate social responsibility disclosure (CSRD) and corporate tax avoidance (CTA) of ...
Pujangga Abdillah +3 more
doaj +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2019 Building on the ethical theory to solve the research questions, we examine the relationship between Corporate Social Responsibility Disclosure (CSRD) and Earnings Quality (EQ). Using 368 firm-year observations covering the 2010-2017 period.
Tito Tomas Siueia, Jianling Wang
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The effect of environmental performance implementation, public shareholding, and media exposure on corporate social responsibility disclosure [PDF]
New Applied Studies in Management, Economics & AccountingThis research aims to analyze the influence of implementing environmental performance, public share ownership and media exposure on Corporate Social Responsibility Disclosure (CSRD).
Alyza Maghfirah +3 more
doaj +1 more source
Cogent Economics & Finance, 2023 This study examines the effect of the characteristics of the board of directors (BOD), the characteristics of the sharia supervisory board (SSB), and state ownership on CSR disclosure (CSRD) of Islamic commercial banks (ICBs) in Indonesia for the 2008 ...
Muhamad Umar Mai +2 more
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