Results 11 to 20 of about 12,534 (255)

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, Remko Renes, Auke de Bos   +2 more
doaj   +3 more sources

Erstanwendung der European Sustainability Reporting Standards

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.
openaire   +2 more sources

Evolution of Sustainability Reporting Frameworks [PDF]

Audit Financiar
This 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, Camelia-Daniela HATEGAN   +1 more
doaj   +1 more source

Sustainability information – analysis of current trends in sustainability monitoring & reporting

Entrepreneurship and Sustainability Issues, 2023
Government legislation, investor and stakeholder expectations, as well as international voluntary initiatives have all contributed to the rising demand for high-quality information and reporting on sustainability issues.
Bogdan Fleacă, Elena Fleacă, Mihai Corocăescu   +2 more
doaj   +1 more source

Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: 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, Marzena Strojek-Filus, Daniel Iskra   +2 more
doaj   +1 more source

A Comparative Analysis of Sustainability Reporting Frameworks [PDF]

Revista de Management Comparat International
This paper examines sustainability reporting within the broader context of sustainability, stakeholder theory, and the progressive adoption of non-financial disclosure.
Liana PARASCHIV
doaj   +1 more source

Regulatory framework for the formation of sustainability reporting

Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу
This article is dedicated to the study of the regulatory framework for the formation of sustainability reporting, the relevance of which is determined by the increasing impact of enterprisesʼ activities on the environment, society, and the economy.
D.O. Seletska
doaj   +1 more source

Social and Environmental Disclosures in the European Insurance Industry in Conditions of Flexibility in the Mandatory Reporting Regime [PDF]

Amfiteatru Economic
Insurance companies are expected to play a critical part in the transition to a net-zero, resilient, and socially just economy. Not only can they impact changes through sustainable investing and underwriting, but they can also make a contribution with ...
Ksenija Denčić-Mihajlov , Dejan Spasić   +1 more
doaj   +1 more source

The Impact of the CSRD and the ESRS on Non-Financial Disclosure

Symphonya
The paper examines the evolution of non-financial reporting in Europe, propelled by significant regulatory changes including the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) adoption ...
Tommaso Fornasari, Marco Traversi
doaj   +1 more source

Corporate sustainability reporting in the European Union – Quo vadis, EU lawmaker?

Ruch Prawniczy, Ekonomiczny i Socjologiczny
The Corporate Sustainability Reporting Directive (CSRD) aims to ensure that companies transparently disclose their sustainability-related activities, providing stakeholders with reliable and comparable information.
Julia Wojnowska-Radzińska
doaj   +1 more source