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The Transition to CSRD and ESRS
, 2023 Abstract Purpose: This paper examines Norwegian companies’ perceptions of the transition to widespread mandatory sustainability reporting (CSRD) and related frameworks (ESRS) initiated by the EU. Their perceptions are investigated by elucidating the effect it will have on companies’ practices, while covering possible areas of resistance.
Eklund, Mats, Vaaler, Jonas Askevold
openaire +2 more sources
Entrepreneurship and Sustainability IssuesRecent developments in the EU regulatory framework, from the 2014 Non-Financial Reporting Directive (NFRD) to the 2021 Corporate Sustainability Reporting Directive (CSRD), have significantly increased ESG disclosure requirements for a more significant ...
Jaroslav Sedlák, Jaromír Veber
doaj +1 more source
Duurzaamheidsverslaggeving na de CSRD
NGO's zijn belangrijke belanghebbenden bij de onderneming. Hoe kijken zij naar duurzaamheidsverslaggeving door ondernemingen?
Kamp-Roelands, Nancy +5 more
+12 more sources
Narrow and Deep Fano Resonances in a Rod and Concentric Square Ring-Disk Nanostructures
Sensors, 2013 Localized surface plasmon resonances (LSPRs) in metallic nanostructures have been studied intensely in the last decade. Fano interference is an important way to decrease the resonance linewidth and enhance the spectral detection resolution, but realizing
Zhenrong Sun +6 more
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Jurnal Akademi AkuntansiPurpose: This study aims to examine the effect of corporate governance, profitability, and stand-alone reports on Corporate Social Responsibility Disclosure (CSRD) in manufacturing companies in the basic material sector listed on the Indonesia Stock ...
Merry Maharani, Dewi Amalia
doaj +1 more source
Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: 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
Tanja Lakovic +2 more
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Socially responsible behavior of companies from the young generation perspective: An empiric study from four European Union member states [PDF]
Strategic ManagementBackground: Since adopting the Non-Financial Reporting Directive, companies have been required to report information on environmental, social, and employee matters.
Blahušiaková Miriama
doaj +1 more source
Empirical study on the effective factors of social responsibility disclosure of Iranian companies [PDF]
Journal of Asian Business and Economic Studies, 2019 Purpose – The purpose of this paper is twofold: first, to investigate the relationship between some characteristics of corporations including firm size, financial leverage, profitability, firm age and the type of industry with social responsibility ...
Mahdi Salehi +2 more
doaj +1 more source
The Narrative Component of Sustainability Reporting as a Strategic Tool of the Impression Management [PDF]
Облік і фінансиIn the context of the requirements of the EU Corporate Sustainability Reporting Directive (CSRD), sustainability reporting narratives serve as an effective means of revealing the complex cause-and-effect relationships, intentions, and strategic goals of ...
Serhii Lehenchuk
doaj +1 more source
Molecular Plant-Microbe Interactions, 2014 The bacterial soft rot pathogen Dickeya dadantii utilizes the type III secretion system (T3SS) to suppress host defense responses, and secretes pectate lyase (Pel) to disintegrate the plant cell wall.
Xiaogang Wu +6 more
doaj +1 more source