Results 51 to 60 of about 9,230 (160)

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
openaire   +1 more source

Different patterns of ESG reporting: the sustainability disclosure index of selected European cities

International Journal of Management and Economics
The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting Directive (NFRD)
Wójtowicz Katarzyna
doaj   +1 more source

Structural dynamics and societal impact of contractor-mediated interstate tribal labor migration in the Rarh region of India

Societal Impacts
Migration serves as a crucial livelihood strategy for rural tribal populations facing limited economic opportunities, low wages, and agricultural instability.
Bapan Biswas, Kaushal Kumar Sharma, Bipul Biswas   +2 more
doaj   +1 more source

The Nexus between Corporate Governance Mechanisms and Sustainability Disclosure: A Review of Theoretical Frameworks and Empirical Findings

International Journal of Business Reflections
This bibliometric analysis aims to provide a thorough historical picture of Corporate Social Responsibility and Disclosure (CSRD) within the corporate world. For this purpose, we meticulously gathered and scrutinized a corpus of 496 articles that pertain
Muhammad Mubeen, Khoula Naseer, Muhammad Rehan, Kinza Kamran, Saira Arshad   +4 more
doaj   +1 more source

CSRDs påvirkning på revisorrollen

, 2023
Masteroppgaven handler om økende krav til bærekraftsrapportering og hva dette vil kreve av revisoryrket i fremtiden. Det nye direktivet for bærekraftsrapportering «Corporate Sustainability Reporting Directive» også kalt CSRD innfører strengere informasjons- og rapporteringskrav for å gjøre bærekraftsrapporteringen mer sammenlignbar og med høyere grad ...
Dalen, Sigrid, Myklebust, Silje Karin Olufsen   +1 more
openaire   +1 more source

ESG reporting and principles of corporate social responsibility in forestry enterprises: accounting and analytical context

Економіка, управління та адміністрування
The article examines the theoretical, methodological, and practical aspects of transforming the accounting system for forest resources in Ukraine under conditions of sustainable development, European integration processes, and post-war economic recovery.
I.V. Zamula, V.V. Travin
doaj   +1 more source

De CSRD

Tijdschrift Ondernemingsrecht
Duurzaam ondernemen staat hoog op de agenda van EU- en nationale wetgevers, ondernemingen en belanghebbenden. Ontwikkelingen op het gebied van duurzaamheid vinden plaats in stroomversnelling, met een verschuiving van zachte wetgeving (soft law) richting harde wetgeving (hard law).
openaire   +1 more source

The influence of CSRD on the psychological contract

, 2023
The flexibility of work, the introduction of the gig economy and the COVID-19 pandemic have strongly influenced how we work. The employment relationship has adapted to new circumstances over the years. It is important to manage the psychological contract between employer and employee to maintain employment relationships, especially when there are more ...
openaire   +1 more source

CSRD as a leverage for a more circular economy?

, 2023
The central research question of this paper is whether and to what extent European ESG Regulation, more specifically the Corporate Sustainability Reporting Directive of 2022 (CSRD), can contribute to circularity and therefore act as a leverage for circular economy.
VAN GARSSE, Steven, STIERS, Mariet
openaire   +1 more source

Effekten av CSRD på fastighetsföretag : Hur påverkar CSRD fastighetsföretagens hållbarhetsarbete?

In 2023, a new EU directive called CSRD, Corporate Sustainability Reporting Directive, was implemented. The new legislation regulates how certain companies, in their annual report, should report non-financial information. The construction and real estate sector carries a significant responsibility when it comes to environmental impact which is why ...
Jobe, Alicia, Hållberg, Emelie
openaire   +1 more source