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Standards for Reporting and Auditing Sustainability/Sustainability Reporting - between Global Convergence and European Specificity [PDF]

Audit Financiar
Sustainability regulations have experienced accelerated development globally in recent years, showing different approaches in the United States (US) and the European Union (EU).
Liliana IONESCU-FELEAGA, Andreea-Larisa OLTEANU (BURCA)   +1 more
doaj   +2 more sources

Reporting corporate governance in accordance with European Sustainability Reporting Standards in Poland

Economics and Environment
Under EU Directive 2022/2464 on Corporate Sustainability Reporting, approximately 3,000 companies in Poland will be subject to the European Sustainability Reporting Standards (ESRS), while experts have noted potential problems with compliance with the ...
Ewa Jastrzębska, Barbara Kryk, Agata Lulewicz-Sas   +2 more
doaj   +2 more sources

European sustainability reporting standards: An assessment of requirements and preparedness of EU companies

Journal of Environmental Management
The newly released European Sustainability Reporting Standards (ESRS) are a distinctively holistic legal instrument designed to enhance the disclosure of the sustainability performance of companies across the European Union (EU). However, there is currently a lack of evidence as what the standards are and how prepared companies are to comply with the ...
Kent A Williams, Rosa Fernández, Walter Leal Filho   +2 more
exaly   +5 more sources

A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective

Sustainability Accounting, Management and Policy Journal, 2022
Purpose The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the European Financial Reporting Advisory Group (EFRAG), and the International Financial Reporting Standards (IFRS) Foundation.
Mercedes Luque-Vilchez, Begoña Giner
exaly   +5 more sources

An Information Architecture for the European Sustainability Reporting Standards (ESRS)

Sustainability
The European Sustainability Reporting Standards (ESRS), a set of standards to be used by companies to meet the requirements of the Corporate Sustainability Reporting Directive (CSRD), create a paradigm shift in sustainability reporting. Nonetheless, their implementation poses significant challenges, especially due to their complexity and extensive ...
Garyfallos Fragidis, Triantafyllos Papafloratos   +1 more
exaly   +2 more sources

Corporate Sustainability Reporting: Regulations of the International Sustainability Standards Board and the European Union

Przegląd Prawniczy Uniwersytetu im. Adama Mickiewicza
The disclosure of enterprises’ achievements in the field of sustainable development requires the use of a specific set of indicators framed in a coherent reporting system.
Ryszard Kamiński
doaj   +2 more sources

European Sustainability Reporting Standards: Lack of Progress, Alignment, and Harmonization in Western Balkans

Economic Analysis
This paper aims to investigate the status of alignment and harmonization of corporate reporting in Western Balkans (WB) countries with the European Sustainability Reporting Standards (ESRS).
Ivana Ljutić, Benina Veledar, Amra Gadžo, Mila Knežević   +3 more
doaj   +3 more sources

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
doaj   +1 more source

Double Materiality in European Water-Sector Companies: Evidence from the First Application of the European Sustainability Reporting Standards

World
The use of European Sustainability Reporting Standards (ESRS) under the Corporate Sustainability Reporting Directive (CSRD) represents a major change in corporate sustainability reporting, particularly through the formalisation of the double materiality ...
Salvador Marín-Hernández, Pascual Fernández-Martínez, Esther Ortiz-Martínez   +2 more
doaj   +2 more sources

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, Mary Vastardi, Katerina Adam   +2 more
doaj   +1 more source