Results 1 to 10 of about 141 (138)
Banks’ Energy Behavior: Impacts of the Disparity in the Quality and Quantity of the Disclosures
Energies, 2021 Environmental, social, and governance (ESG) factors are becoming increasingly relevant for banks as entities that play an essential role in supporting the development of enterprises, individuals and the whole economy.
Monika Klimontowicz +2 more
exaly +3 more sources
Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: This paper compares Corporate Sustainability Reporting Directive (CSRD) implementation in Slovenia and Montenegro, building on their 2017 Non-Financial Reporting Directive (NFRD) transposition. It also examines their responses to CSRD’s expanded
Tanja Lakovic, Daniel Zdolsek
exaly +3 more sources
European journal of empirical legal studiesThis study presents an empirical legal analysis of the EU’s Non-Financial Reporting Directive (NFRD), assessing its impact on corporate environmental performance.
Eve Ernst
exaly +3 more sources
The Impact of Corporate Sustainability Reporting Directive on Financial Reporting [PDF]
Revista de Studii Financiare, 2023 The current concern about moving towards a sustainable environment and facilitating the green transition has led to the development of a new legislative framework, comprising as many companies as possible in the area of applicability, which will take ...
Laurențiu Paul Barangă +1 more
doaj +1 more source
Sustainability Reporting in the Raw Materials Industry
Materials Proceedings, 2023 The aim of this paper is to study and compare the Global Reporting Initiative (GRI) standard widely used in the Sustainability Reporting of the Raw Material (RM) Industry with the recently emerged European Sustainability Reporting Standards (ESRS).
Eugenia Filtikaki +2 more
doaj +1 more source
Non-Financial Reporting – Key-Element for the Current and Future Business
CECCAR Business Review, 2022 By this paper we aim to emphasize the regulatory framework and the content of non-financial reporting, as well as the importance of presenting this information, which facilitate the development and/or the consolidation of a responsible business model ...
Elena STĂNCIULESCU, Mihai VUȚĂ
doaj +1 more source
Multi-level benchmark system for sustainability reporting: EU experience for Ukraine [PDF]
Accounting and Financial Control, 2023 The paper analyzes the key European benchmarks in the field of compiling and submitting sustainability reports. The analysis concerns the disclosure of their features in the context of considering the introduction in Ukraine to increase transparency ...
Inna Makarenko, Serhiy Makarenko
doaj +1 more source
Romanian Economic Journal, 2022 Nowadays the corporate sector is a prominent stakeholder in the sustainability field. Companies across the world are starting to look at more environmentally friendly business practices, largely because of the urgent climate situation and because of the ...
Teodora Nacu, Emilia Jercan
doaj +1 more source
CECCAR Business Review, 2020 Starting with 2016, the non-financial reporting became mandatory for certain types of entities in the European context due to the introduction of the Directive 2014/95/EU, and the Directive has been transposed in the Romanian context, a country without a
Adriana TIRON-TUDOR +3 more
doaj +1 more source
Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)
CECCAR Business Review, 2020 In Romania, a country with a former centralised economy governed by a communist regime up to 1990, there was a tradition for reporting non-financial information, which includes corporate social responsibility, sustainability and environmental issues ...
Adriana TIRON-TUDOR +3 more
doaj +1 more source