Results 231 to 240 of about 12,534 (255)

Double materiality and the shift from non-financial to European sustainability reporting: review, outlook and implications

Journal of Applied Accounting Research, 2022
Josef Baumüller, Karina Sopp
exaly  

Sustainable Performance Measurement under the New European Regulation for Corporate Sustainability Reporting: What Will Be the Impact of the European Sustainability Reporting Standards (Beyond New KPIs)?

2023
Baumüller, Josef, Leitner-Hanetseder, Susanne, Eisl, Christoph   +2 more
openaire   +1 more source

Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws

This paper investigates synergies and challenges for companies to use information collected to meet their environmental regulatory obligations for the purposes of reporting under the new European Sustainability Reporting Standards (ESRS). It presents the results of two cases studies from the German manufacturing industry.
openaire   +1 more source

The relevance of integrated reporting in future standard setting of the International Sustainability Standards Board

Frontiers in Sustainability, 2023
exaly  

Sustainability inter-linkages in reporting vindicated: a study of European companies

Journal of Cleaner Production, 2013
Rodrigo Lozano
exaly  

Materiality in sustainability reporting according to the European Sustainability Reporting Standards - (What) does it matter?

SSRN Electronic Journal
Lars Moratis, Luc Van Liedekerke
openaire   +1 more source

European Sustainability Reporting Standards: An analysis of firms' readiness to disclose sustainability information

As sustainability reporting becomes increasingly regulated, European firms must apply the latest available European Sustainability Reporting Standards (ESRS) for sustainability information pertaining to financial year 2024 with release in 2025. This thesis examines firms’ readiness to adopt ESRS by reviewing the content and the quality of their ...
openaire   +1 more source

Influence and behaviour of the new standard setters in the sustainability reporting arena: implications for the Global Reporting Initiative’s current position

Sustainability Accounting, Management and Policy Journal, 2023
exaly  

Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era

Business Strategy and the Environment
Giovanni Zampone, Giuseppe Sannino
exaly  

Standard setting for sustainability reporting - A European perspective

Accounting and Business Research
openaire   +1 more source