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Sustainable UX und die European Sustainability Reporting Standards
Sustainability ist ein essenzieller Bestandteil des Human-centered Design (gem. ISO 9241-210). Daher haben UX Professionals eine besondere Verantwortung, diesen Aspekt in ihrer Arbeit zu berücksichtigen. Unternehmen haben durch die neuen Rahmenverordnungen der Europäischen Union zur Nachhaltigkeitsberichtserstattung eine Rechtsverbindlichkeit erhalten,openaire +1 more source
Spanish SME companies’ readiness for European sustainability reporting standards compliance
Journal of Global ResponsibilityPurpose This paper aims to enhance the understanding of the readiness of listed small and medium-sized enterprises (LSMEs) for the adoption of the forthcoming European Sustainability Reporting Standards for LSMEs. To achieve this objective, the study examines the current level of voluntary disclosure among SMEs,
Milanés-Montero, Patricia +3 more
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Journal of Accounting Literature
Purpose This study reviews the economic consequences of firms' Environmental, Social, and Governance (ESG) practices. Unlike previous reviews that treat ESG as a monolithic concept, this paper employs the European Sustainability Reporting Standards (ESRS) framework to systematically examine how different ESG ...
Le Luo, Xin Tan, Qing (Clara) Zhou
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Purpose This study reviews the economic consequences of firms' Environmental, Social, and Governance (ESG) practices. Unlike previous reviews that treat ESG as a monolithic concept, this paper employs the European Sustainability Reporting Standards (ESRS) framework to systematically examine how different ESG ...
Le Luo, Xin Tan, Qing (Clara) Zhou
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The European Roadmap to Sustainability Reporting: The EFRAG Environmental Standards.
With increasing attention being paid to sustainability issues, along with the adverse effects of recent developments such as the aftermath of the COVID pandemic, geo-political risk and disruptions, and the energy crisis, the European Union (EU) has established a set of reforms with the aim of achieving an economy with net-zero greenhouse gas (GHG ...Arena C., Catuogno S.
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European Sustainability Reporting Standards
Praxis der internationalen Rechnungslegung, 2023Baumüller, Josef, Sopp, Karina
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2023
The research on potential ways to address sustainability at a corporate level has become a trendy topic in the last 20 years. To date, many organizations around the world reported their activities in terms of environmental, social, and governance performance on a voluntary basis.
Hristov I. +3 more
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The research on potential ways to address sustainability at a corporate level has become a trendy topic in the last 20 years. To date, many organizations around the world reported their activities in terms of environmental, social, and governance performance on a voluntary basis.
Hristov I. +3 more
openaire +2 more sources
Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan
International Journal of Law and Management, 2023Yuka Fujimoto, Muhammad Asim Afridi
exaly
Swimming against the tide: back to single materiality for sustainability reporting
Sustainability Accounting, Management and Policy Journal, 2022Subhash Abhayawansa
exaly
„Set 1“ der European Sustainability Reporting Standards: Ein Überblick
Nachhaltigkeits Recht, 2023openaire +1 more source
Corporate Sustainability Reporting in Europe: A Scoping Review
Accounting in Europe, 2023Tami Dinh, Anna Husmann, Gaia Melloni
exaly