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Sustainability information – analysis of current trends in sustainability monitoring & reporting

Entrepreneurship and Sustainability Issues, 2023
Government legislation, investor and stakeholder expectations, as well as international voluntary initiatives have all contributed to the rising demand for high-quality information and reporting on sustainability issues.
Bogdan Fleacă, Elena Fleacă, Mihai Corocăescu   +2 more
doaj   +1 more source

A Comparative Analysis of Sustainability Reporting Frameworks [PDF]

Revista de Management Comparat International
This paper examines sustainability reporting within the broader context of sustainability, stakeholder theory, and the progressive adoption of non-financial disclosure.
Liana PARASCHIV
doaj   +1 more source

Sustainability Reporting in Romania: Is Sustainability Reporting Enough?

, 2017
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE).
Sucala, VI, Adriana M. Sava, Voicu-Ion Sucală, Sava, AM   +3 more
core   +1 more source

The Impact of the CSRD and the ESRS on Non-Financial Disclosure

Symphonya
The paper examines the evolution of non-financial reporting in Europe, propelled by significant regulatory changes including the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) adoption ...
Tommaso Fornasari, Marco Traversi
doaj   +1 more source

Social and Environmental Disclosures in the European Insurance Industry in Conditions of Flexibility in the Mandatory Reporting Regime [PDF]

Amfiteatru Economic
Insurance companies are expected to play a critical part in the transition to a net-zero, resilient, and socially just economy. Not only can they impact changes through sustainable investing and underwriting, but they can also make a contribution with ...
Ksenija Denčić-Mihajlov , Dejan Spasić   +1 more
doaj   +1 more source

Corporate sustainability reporting in the European Union – Quo vadis, EU lawmaker?

Ruch Prawniczy, Ekonomiczny i Socjologiczny
The Corporate Sustainability Reporting Directive (CSRD) aims to ensure that companies transparently disclose their sustainability-related activities, providing stakeholders with reliable and comparable information.
Julia Wojnowska-Radzińska
doaj   +1 more source

Regulatory Alignment of Selected Colombian Sustainability Disclosure Instruments with ISSB, ESRS and GRI Standards: A Comparative Analysis

Journal of Sustainability
This study evaluates the degree of regulatory alignment between selected Colombian sustainability disclosure instruments and leading international sustainability reporting frameworks, particularly the International Sustainability Standards Board ...
Katya Margarita Mendez-Maldonado, Flor Nancy Díaz-Piraquive, Leonardo Daniel Amell Arinez, Flor Estela Quiroga Mora   +3 more
doaj   +1 more source

Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study

, 2017
This collection of expert articles highlights the standards and practices concerning sustainability reporting among companies in Central and Eastern Europe (CEE).
Pütter, JM, Dagiliene, L, Sucala, VI, Paksiova, R, Rejc Buhovac, A, Wagner, J, Tirnitz, T, Haldma, T, Horváth, P, Dimante, D, Osmanagic´ Bedenik, N, Kochalski, C   +11 more
core   +1 more source

Disclosure of Sustainability Information Under the Corporate Social Responsibility Directive: The Degree of Compliance of Portuguese Stock Index Companies

International Journal of Financial Studies
Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards.
Graça Azevedo, Jonas Oliveira, Ivone Sousa, Maria Fátima Borges, Maria C. Tavares, José Vale   +5 more
doaj   +1 more source

Voluntary assurance on sustainability reporting in European companies prior to CSRD implementation [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The paper presents the practices of voluntary assurance on sustainability information disclosure in European companies before the implementation of the Corporate Sustainability Reporting Directive (CSRD).
Małgorzata Macuda, Paweł Zieniuk
doaj   +1 more source