Results 251 to 260 of about 7,308,944 (280)

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

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 Responsibility
Purpose 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, Fialho, Ana, Fernandes Ferreira, Leonor, Pérez-Calderón, Esteban   +3 more
openaire   +1 more source

Disaggregating the impacts of ESG: a perspective through the European sustainability reporting standards

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
openaire   +1 more source

European Sustainability Reporting Standards

Praxis der internationalen Rechnungslegung, 2023
Baumüller, Josef, Sopp, Karina
openaire   +1 more source

Model of the sustainability report: conceptualization and adaptation to European standards (ESRS)

Modern paradigms in the development of the national and world economy
Purpose of the article: The paper explores the use of Agreed-Upon Procedures (AUP), regulated by ISRS 4400 (Revised), as a mechanism for verifying ESG (environmental, social, governance) indicators under the CSRD Directive and ESRS standards. The study aims to highlight the relevance and practical applicability of AUP in strengthening the credibility ...
openaire   +1 more source

Switching to European Sustainability Reporting Standards: Early Evidence

The switch to European Sustainability Reporting Standards (ESRSs) denotes a significant paradigm shift within sustainability reporting under the scope of the Corporate Sustainability Reporting Direc- tive. To date, real effects arising from early adopters are still lack- ing.
Fiondella C., Prisco M.
openaire   +1 more source

Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan

International Journal of Law and Management, 2023
Yuka Fujimoto, Ismail Khan, Muhammad Asim Afridi   +2 more
exaly  

Swimming against the tide: back to single materiality for sustainability reporting

Sustainability Accounting, Management and Policy Journal, 2022
Subhash Abhayawansa
exaly  

Sustainability Reporting Based on GRI Standards within Organizations in Romania

Electronics (Switzerland), 2023
Ofelia Ema Aleca, Florin Mihai
exaly