Search Results - subject:"CSRD"

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Sustainability reporting standardization as a prerequisite for green post-war reconstruction of the agricultural sector

Metelytsia, Volodymyr - In: Sustainable Development of Economy 47 (2023) 2, pp. 137-145

The article is devoted to the study of standardization of sustainable development reporting in the context of granting Ukraine the status of a candidate for membership in the European Union and crisis phenomena related to Russian military aggression against Ukraine. It has been established that...

Persistent link: https://www.econbiz.de/10014470522

Impact of audit assurance on the quality of sustainability reporting

Grommes, Alexander - In: Junior Management Science (JUMS) 10 (2025) 1, pp. 201-235

The subject of sustainability reporting is becoming increasingly important. In consequence of the implementation of the Corporate Sustainability Reporting Directive, a substantial number of companies will be required to have their sustainability reports audited beginning from financial year...

Persistent link: https://www.econbiz.de/10015333464

Disclosure of sustainability information under the corporate social responsibility directive : the degree of compliance of Portuguese Stock Index companies

Azevedo, Graça Maria do Carmo; Oliveira, Jonas da Silva; … - 2025

2022, that the requirements of the CSRD have different levels of disclosure. …

Persistent link: https://www.econbiz.de/10015338370

Impact of audit assurance on the quality of sustainability reporting

Grommes, Alexander - In: Junior management science 10 (2025) 1, pp. 201-235

Persistent link: https://www.econbiz.de/10015330764

Exploring materiality and stakeholder engagement in European water utilities' sustainability strategies, organizational practices, and reporting

Giacomini, Davide; Rocca, Laura; Tonoli, Davide - 2025

Persistent link: https://www.econbiz.de/10015358016

CSRD, reporting and beyond : challenges and opportunities for financial institutions

Rega, Federico Giovanni - In: Risk management magazine 20 (2025) 1, pp. 49-56

The EU Corporate Sustainability Reporting Directive (CSRD) presents both challenges and criticisms, but it will also … risk assessment actions that banks should take with regard to the CSRD. These insights can provide valuable considerations …

Persistent link: https://www.econbiz.de/10015373728

Corporate Sustainability Reporting Directive (CSRD): Obligations, Challenges and Requirements for Companies

Martinčević, Ivana; Primorac, Dinko; Dorić, Barbara - In: ENTRENOVA - ENTerprise REsearch InNOVAtion 10 (2025) 1, pp. 317-327

sustainable development, thus the application of the Corporate Sustainability Reporting Directive (CSRD) and ESG (environmental …, social, and governance) concept. The Corporate Sustainability Reporting Directive (CSRD) is the new EU legislation requiring … all large companies to publish regular reports on their environmental and social impact activities. CSRD sets out …

Persistent link: https://www.econbiz.de/10015403925

The firms' integration process of the twin pillars of environmental sustainability: Climate change and biodiversity loss

Andersson, Fredrik N. G.; Arvidsson, Susanne - 2024

This study examines the integration of climate change and biodiversity into business strategies and governance structures of listed firms on the Swedish stock exchange NasdaqOMX Large Cap. The results show clear disparities in the level of integration and the factors driving the integration...

Persistent link: https://www.econbiz.de/10014551800

Do internationally operating companies act in a socially sustainable manner? : an empirical comparison of disclosure regarding employee matters and human rights matters

Reustlen, Stefanie; Stawinoga, Martin - 2024

Persistent link: https://www.econbiz.de/10015194457

Comparison of environmental reporting requirements from the European Sustainability Reporting Standards (ESRS) with selected environmental laws : case studies from a large and mid-sized company : interim report

Steyrer, Theresa; Elverich, Pia; Rittinger, Sarah - Deutschland / Umweltbundesamt - 2024

The Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS … - CSRD) und die Europäischen Nachhaltigkeitsberichtsstandards (European Sustainability Reporting Standards - ESRS) verlangen …

Persistent link: https://www.econbiz.de/10015271358