Results 111 to 120 of about 276 (181)

Hållbarhetschefens roll i övergången till CSRD : En kvalitativ studie om förändrade ansvarsområden och utmaningar vid skiftet från NFRD till CSRD

open access: yes
The Corporate Sustainability Reporting Directive (CSRD), the EU’s new sustainability reporting directive, introduces stricter and more standardized requirements for corporate sustainability disclosures. This study examines how the role of sustainability managers in Swedish large companies has changed during the transition from the previous directive ...
Izgi, Olivia, Koche, Aneli
openaire   +1 more source

Razvoj zakonodavstva o korporativnom izvještavanju u Europskoj Uniji - održivi razvoj od NFRD do CSRD

open access: yes
Ovaj rad istražuje evoluciju zakonodavnog okvira za korporativno izvještavanje o održivosti unutar Europske unije, s posebnim fokusom na usporedbu Direktive o nefinancijskom izvještavanju (NFRD) i Direktive o korporativnom izvještavanju o održivosti (CSRD). Rad detaljno analizira povijesni razvoj okvira za izvještavanje o održivosti, počevši od ranijih
openaire   +1 more source

Addressing data gaps in sustainability reporting: A benchmark dataset for greenhouse gas emission extraction. [PDF]

open access: yesSci Data
Beck J   +6 more
europepmc   +1 more source

Corporate sustainability reporting in the European Union: a comparative analysis of the Directives 2022/2464/EU (CSRD) and 2014/95/EU (NFRD)

open access: yes
This paper provides an in-depth analysis of the transition from the Non-Financial Reporting Directive (NFRD - Directive 2014/95/EU) to the Corporate Sustainability Reporting Directive (CSRD - Directive (EU) 2022/2464), starting with an examination of the historical context of sustainability, ESG principles, and corporate social responsibility in Europe.
openaire   +1 more source

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