The paper investigates the effect of environmental policies on the market valuation of companies within the European Union's Industrial sector, along with traditional financial indicators. Taking into account the Corporate Sustainability Reporting Directive imposed by the European Union...

Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline, to implement this directive. In this...

The accounting profession is fundamentally oriented towards meeting the dynamic needs of the business environment and society. Considering the European Union's recent sustainability reporting requirements, this study examines the main sustainability topics covered in the accounting curricula of...

This paper has investigated the role that universities may play in shaping a sustainability-oriented professional identity of accountants, which represents an essential contribution of the paper. A sample of 713 answers collected via an online questionnaire-based survey from prospective...

The implementation of the Corporate Sustainability Reporting Directive (CSRD), which requires assurance on sustainability reports for numerous companies, has reached different implementation stages throughout the EU. This study investigated the key uncertainties and challenges arising from the...

This study examined the relationship between Environmental, Social, and Governance (ESG) reporting quality and systemic financial risk in European equity markets. A novel index was developed to evaluate reporting quality, combining three dimensions: the scope of disclosures, the extent of...

The purpose of the present research is to assess the impact of ESG reporting on the financial performance of the companies listed on the Bucharest Stock Exchange (BVB). The research methodology has been based both on a qualitative approach used in the analysis of the specialised literature and...

Grasping the complex interplay between digital innovation and Environmental, Social, and Governance (ESG) practices is vital for policymakers and businesses seeking to promote sustainable economic growth while complying with global sustainability standards. In this context, our paper analysed...

This study investigated the readiness of non-football sports clubs in the Balkans to adopt sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD), addressing a gap in a sector with limited regulatory alignment. Unlike previous corporate-focused CSR research, it...

The aim of this research is to investigate the concept of double materiality embedded in sustainability reporting requirements that address both business and society perspectives. In light of stakeholder, legitimacy, and institutional theories, this document explores how environmental, social,...