Results 211 to 220 of about 12,534 (255)

European Sustainability Reporting Standards (ESRS)

Gunnar Rimmel, Ronita Ram, Hammed Afolabi   +2 more
exaly   +7 more sources

European Sustainability Reporting Standards in the Slovak Accounting Legislation

European Union and Its Neighbours in A Globalized World
Darina Saxunova
exaly   +2 more sources

Are the European Sustainability Reporting Standards Effective to Fight Modern Slavery Risk?

SIDREA Series in Accounting and Business Administration
Paola Demartini, Demartini Paola
exaly   +3 more sources

Sustainability reporting with two different voices: The European Union and the International Sustainability Standards Board

Journal of International Accounting, Auditing and Taxation
exaly   +2 more sources

European Sustainability Reporting Standards (ESRS)

Zeitschrift für Corporate Governance, 2023
Inge Wulf, Patrick Velte
openaire   +3 more sources

COMPARISON OF THE IFRS SUSTAINABILITY DISCLOSURE STANDARDS AND THE EUROPEAN SUSTAINABILITY REPORTING STANDARDS

2023
The emergent interest of international organizations in harmonizing their guidelines, principles and standards on sustainability reporting and improving their reporting practices has increased in recent years. The pressure for enhancing the transparency of sustainability information to stakeholders forced two relatively new institutions; IFRS ...
openaire   +1 more source

The alignment of the financial sector with European sustainability reporting standards: a study of the Italian context

Management Decision
PurposeThis study examines Italian banks’ alignment with the European Sustainability Reporting Standards (ESRS) established by EFRAG under the new Corporate Sustainability Reporting Directive (CSRD). Given banks’ potential as a driving force for sustainable practices, the aim is to evaluate their adherence to ESRS through recent nonfinancial statements.
Maria Fedele, Salvatore Principale, Vincenzo Formisano, Rosa Lombardi   +3 more
openaire   +3 more sources