Results 11 to 20 of about 175 (163)
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
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Risk Disclosures and Non-Financial Reporting: Evidence in a New European Context
Scientific Annals of Economics and Business, 2023 The objective of this research is to determine the extent and current characteristics of risk disclosure in Europe in the context of corporate non-financial reporting practices.
Manuel Rejón López +3 more
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Considerations Regarding Environmental Reporting Regulations [PDF]
Audit FinanciarThis study investigates the regulations that have been taken into account regarding the discipline of environmental reporting. Thus, the present paper aims to analyze and discuss the main regulations that have existed for environmental reporting, those ...
Radu MARIAN
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Examination of the Sustainability Disclosure Practices at Banks Operating in Hungary [PDF]
Financial and Economic ReviewThe EU’s directive on corporate sustainability reporting, which entered into force in 2022, brought changes to corporate disclosure practices. This study presents the potential effects of the new regulation on banks’ disclosures.
Regina Bodó, Edit Lippai-Makra
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Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia, 2023 Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure ...
Joanna Próchniak, Renata Płoska
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Despre Taxonomia UE și principiul DNSH - „Do No Significant Harm”
Bucovina Forestieră, 2022 Această lucrare își propune să explice conceptele cheie ale Taxonomiei UE și să ofere informațiile de bază care să permită înțelegerea taxonomiei UE, a relevanței, obiectivelor principale, implicațiilor, a activităților eligibile, a criteriilor de ...
Ioan Ciornei
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A bibliometric analysis of the impact of theoretical frameworks on EU Directives: The case of sustainability reporting and non-financial reporting [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The paper aims to demonstrate that the sustainability reporting (SR) theoretical framework dominates over the non-financial reporting (NFR) theoretical frame-work in the transformation of the European Union's (EU) regulatory system of corporate ...
Hanna Mysaka, Ivan Derun
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Meten met twee maten – vervolg [PDF]
MABMet 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
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FROM FINANCIAL DISCLOSURES TO INTEGRATED DISCLOSURES – A PARADIGM SHIFT IN CORPORATE REPORTING [PDF]
Annals of the University of Petrosani: Economics, 2023 Management theory and practice has had to face, during the last decades, the increasingly stringent need to benefit from complete reports concerning corporation activity, which might include both financial and non-financial information, which should not ...
CODRUŢA DURA
doaj
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source