Results 11 to 20 of about 276 (181)

Beyond Financials: Understanding the Implications of NFRD and CSRD on Non-financial Reporting

Challenges in the Turbulent Economic Environment and Organizations’ Sustainable Development
In an area where transparency and accountability are two crucial corporate governance factors, the Non-Financial Reporting Directive (NFRD) and the Corporate Sustainability Reporting Directive (CSRD) present key legislative acts to foster these principles.
Matic Čufar, Jernej Belak
openaire   +2 more sources

Empirical research on the European Nonfinancial Reporting Directive 2014/95 (NFRD) – a structured literature review

Meditari Accountancy Research, 2022
This systematic literature review includes 43 empirical studies on the European Nonfinancial Reporting Directive 2014/95 (NFRD) and the mandatory nonfinancial declaration (NFD). In more detail, we separate between archival research as market level and various qualitative research methods (e.g., interviews, surveys and case studies) as organizational ...
M. Aluchna, Maria Roszkowska‐Menkes, B. Kamiński   +2 more
semanticscholar   +5 more sources

Meten met twee maten – vervolg [PDF]

MAB
Met de komst van de CSRD en de ESRS wordt ernaar gestreefd om duurzaamheidsverslaggeving voor met name grote ondernemingen een wettelijke basis te geven.
Wouter Huiberts, Dick de Waard
doaj   +4 more sources

Sustainability reporting practices of Hungarian food subsectors from EU taxonomy perspectives

Discover Sustainability
The importance and relevance of sustainability reporting by food companies is growing in the wake of green compliance, especially in EU Member States, where–in line with the EU Taxonomy–stricter legislation requires more accurate and transparent ...
Nóra Gombkötő, Judit Hámori, Andrea Rózsa, Szabolcs Troján, Judit Hegyi, Ibolya Lámfalusi, Károly Kacz   +6 more
doaj   +2 more sources

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson, Susanne Arvidsson   +1 more
wiley   +2 more sources

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +2 more sources

The Evolution of Accounting Practices in the Context of Sustainability and Social Impact, Considering Trends in Financial Analysis

Notas Económicas
With the entry into force of the EU Directive on corporate sustainability reporting, public companies must disclose non-financial information, integrating ESG (environmental, social, governance) indicators into accounting and reporting.
Nina Petrukha, Dmytro Sushko, Lyudmyla Meliankova, Oleksandr Rybitskyi, Ruslan Ovcharenko   +4 more
doaj   +2 more sources

The Role and Significance of EU Guidelines on Non-financial Reporting for SMEs

Comparative Economic Research
This study investigates the role and impact of non-financial reporting (NFR) regulations on small and medium-sized enterprises (SMEs) in the European Union.
Paweł Modrzyński, Grażyna Voss
doaj   +2 more sources

Nachhaltigkeitsberichterstattung in der Schweiz: Einordnung, Status quo und Ausblick

Swiss Journal of Business
While business indicators have been enriching financial reporting for quite a while, these indicators increasingly focus on sustainability issues. In spite of the fact that various international standards having been developed therefore, and are being ...
Reto Eberle, Peter Leibfried
doaj   +2 more sources

Az ESG rendelkezések implementálása a hazai jogi környezetbe és a vonatkozó felügyeleti kérdések a Szabályozott Tevékenységek Felügyeleti Hatósága tekintetében (Implementation of ESG provisions in the domestic legal environment and related supervisory issues with regard to the Regulatory Authority for Regulated Activities)

KözigazgatásTudomány
The “ESG” abbreviation means “environmental, social, governance”. Three areas where companies are required to report so that the public can monitor non-financial risks and opportunities. I have identified the Paris Agreement as the starting point for the
Nikolett Anna Nagy
doaj   +2 more sources