Results 141 to 150 of about 276 (181)

The Comparability of Non-Financial Information: An Exploration of the Impact of the Non-Financial Reporting Directive (NFRD, 2014/95/EU)

Accounting in Europe, 2022
This study explores the impact of the implementation of Directive 2014/95/EU on the comparability of non-financial information across listed European firms, focusing on the usage of non-financial reporting (NFR) frameworks – those developed by the SASB ...
Ries Breijer, René Orij
exaly   +3 more sources

Ramy prawne raportowania ESG w Unii Europejskiej – ewolucja od NFRD do CSRD

Prawo i Więź
The transition to a zero-emission economy and sustainable development requires us to reduce our use of fossil fuels and implement legal and reporting mechanisms that oblige businesses to comply with environmental and social standards. One of the key challenges has become the reporting of non-financial information, including environmental, social and ...
Daria Kostecka-Jurczyk, Katarzyna Marak   +1 more
exaly   +3 more sources

From NFRD to CSRD – non-financial reporting „yesterday and today”

Scientific Papers of Silesian University of Technology Organization and Management Series
Purpose: The purpose of the article is to systematise and present the determinants of -financial reporting (until 2024) and sustainable development (from 2025) in Poland. Design/methodology/approach: The literature and legal acts study method was used in the article, as well as the analysis and synthesis method, the descriptive method and deductive ...
Agnieszka Tylec
exaly   +3 more sources

UKRAINE ON THE WAY TO THE EU: NON-FINANCIAL BUSINESS REPORTING FROM NFRD TO CSRD

Financial Strategies of Innovative Economic Development
N.G. Seysebayeva, I.V. Kulik
exaly   +3 more sources

From Mandatory CSR Reporting to Environmental Impact: Assessing the Effectiveness of the EU NFRD in Reducing Corporate GHG Emissions

European Company Law
Since 2014, the European Union’s (EU’s) Non-Financial Reporting Directive (NFRD) has mandated large EU firms to disclose non-financial performance, aiming to promote corporate sustainable behaviour. This study empirically examines the impact of the NFRD on corporate environmental performance, with a focus on greenhouse gas (GHG) emissions.
Eve Ernst
exaly   +4 more sources

Women on Boards and Climate Change Disclosure: The Evidence from NFRD

Academy of Management Proceedings, 2023
Maria Aluchna, Leszek Bohdanowicz, Bogumil Kaminski   +2 more
openaire   +2 more sources

EU ESG Legislation and Its Implications: Domestic Introduction of NFRD and SFDR Domestic Law Acceptance

The Journal of Legal Studies, 2022
Yu-Kyong Choe, Ah-Young Cho
openaire   +2 more sources

The Double Materiality Principle (Article 19a NFRD) as Proposed by the Corporate Sustainability Reporting Directive: An Effective Concept to Tackle Green Washing?

European Yearbook of International Economic Law, 2022
exaly   +2 more sources

Resisting sustainability reporting regulation in Europe: stakeholders’ barriers to the adoption of the corporate sustainability reporting directive

Management Decision
PurposeThis research explores barriers associated with the implementation of sustainability reporting regulation (SRR) in Europe, focusing on stakeholders’ resistance to transitioning from Directive 2014/95/EU (the NFRD) to Directive 2022/2464/EU (the ...
Rodolfo Damiano, Giuseppe Valenza
exaly   +2 more sources

The Legal Impact of NFRD and CSRD on Corporate Governance in the Mediterranean: Directors’ Role in Shaping Sustainable Corporate Practices

Abstracts of conference proceedings
Legislation within the European Union, such as the Non-Financial Reporting Directive (NFRD) and the subsequent Corporate Sustainability Reporting Directive (CSRD), introduce fundamental shifts and play a crucial role in guiding companies toward greater ...
Andreja Primec, Matic Čufar
semanticscholar   +1 more source