Results 11 to 20 of about 7,308,944 (280)
Erstanwendung der European Sustainability Reporting Standards [PDF]
Zeitschrift für Risikomanagement (ZfRM), 2023 Am 5. Jänner 2023 ist die Corporate Sustainability Reporting Directive (CSRD) in Kraft getreten – und damit das Zeitalter der neuen europäischen Nachhaltigkeitsberichterstattung eingeläutet worden. Die Richtlinie ist ein weiterer Meilenstein der Sustainable-Finance-Initiative in der EU, um Nachhaltigkeit im Herzen der (Finanz-)Märkte zu etablieren.
Baumüller, Josef; orcid:
openaire +3 more sources
Sustainability Reporting as an Opportunity to Improve Governance Reporting Practices [PDF]
გლობალიზაცია და ბიზნესიThe concept of sustainable accounting has emerged as a result of the development of accounting over the past forty years. Two different approaches emerged: The first is the debate about accountability, based on a completely new accounting system and ...
Manana Mchedlishvili, Naira Tabatadze
doaj +2 more sources
CECCAR Business ReviewThe Corporate Sustainability Reporting Directive (CSRD) requires companies to integrate sustainability reporting with financial data, emphasizing the role of accountants. Accountants must ensure accurate and comprehensive financial statements, reflecting
Liviu Marian MATAC +3 more
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Ensuring the transparency of ESG reporting based on the development of its standardization [PDF]
E3S Web of Conferences, 2023 The purpose of the study was to consider the priority areas of development, the main innovations and the prospects for standardizing ESG reporting as a tool to ensure its informative and analytical value.
Zenkina Irina
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Integrated reporting : the influence of King III on social, ethical and environmental reporting [PDF]
, 2013 This study analyses the annual reports of 10 major South African companies listed on the Johannesburg Stock Exchange (JSE) to assess the impact of the required introduction of integrated reporting on social, environmental and ethical reporting.Publisher ...
Solomon, Jill, Maroun, Warren
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Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2023 Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure ...
Joanna Próchniak, Renata Płoska
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Dubbele materialiteit: de toekomst van duurzaamheidsverslaggeving volgens ESRS en experts [PDF]
MAB, 2023 Dubbele materialiteit is een nieuw concept dat centraal staat in de European Sustainability Reporting Standards (ESRS). De ESRS zijn ontwikkeld door de European Financial Reporting Advisory Group (EFRAG) met het doel de Europese Corporate Sustainability ...
Niels van Nieuw Amerongen +2 more
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Narrative reporting by UK charities [PDF]
, 2013 This study is the first in-depth study of the form and content of the narrative element of charities’ reporting documents. It offers insights into why charities choose to disclose (or not disclose) in their public reporting documents.Publisher ...
Connolly, Ciaran, Dhanani, Alpa
core +2 more sources
Evolution of Sustainability Reporting Frameworks [PDF]
Audit FinanciarThis research paper offers an extensive overview of the evolution of sustainability reporting practices, from the use of several frameworks by companies across the European Union, to the transition to a single regulation: the European Sustainability ...
Iulia-Diana COSTEA +1 more
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Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The purpose of this article is to assess the degree and scope of preparedness of Polish companies for Environmental, Social, and Governance (ESG) reporting from the perspective of respondents engaged in environmental reporting, taking into ...
Aleksandra Sulik-Górecka +2 more
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