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„Set 1“ der European Sustainability Reporting Standards: Ein Überblick

Nachhaltigkeitsrecht, 2023
Am 31. Juli 2023 veröffentlichte die EU-Kommission die Endfassungen der ersten European Sustainability Reporting Standards (ESRS). Diese spezifizieren die Angabepflichten, welche die gemäß Corporate Sustainability Reporting Directive (CSRD ...
Baumüller, Josef; orcid:
exaly   +3 more sources

European Sustainability Reporting Standards (ESRS)

Zeitschrift für Corporate Governance, 2023
Am 31. Juli 2023 – und damit nur wenige Wochen nach Verabschiedung der neuen Nachhaltigkeitsstandards der IFRS-Stiftung –hat die EU-Kommission die ersten von ihr übernommenen European Sustainability Reporting Standards (ESRS) veröffentlicht.
Inge Wulf, Patrick Velte
core   +8 more sources

European Sustainability Reporting Standards (ESRS)

This chapter provides a comprehensive examination of the European Sustainability Reporting Standards (ESRS), their historical development, core components and significance within the global sustainability reporting landscape.
Baumüller, Josef, Schönauer, Katharina
core   +7 more sources

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

Management Decision
Purpose This 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 ...
Maria Fedele, Vincenzo Formisano, Rosa Lombardi   +2 more
exaly   +4 more sources

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.
openaire   +2 more sources

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 ...
PAULETTO, DARIA
openaire   +2 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
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

Gendered perspectives in European sustainability reporting standards feedback

Social Responsibility Journal
Purpose This study aims to investigate whether the gender of feedback providers influences the quantitative characteristics and narrative content of submissions to the European Commission’s public consultation on the draft European Sustainability Reporting Standards (ESRS).
Ortiz-Martínez, Esther, Marín-Hernández, Salvador, Pirveli, Erekle   +2 more
openaire   +1 more source