Search Results - subject:"European Sustainability Reporting Standards"

Regulatorische Agenda 2025+ und deren Ausblick: Zwischen Komplexität und Notwendigkeit – Eine kritische Analyse des europäischen Bankensektors

Hellenkamp, Detlef - 2025

Die regulatorische Agenda 2025+ stellt den europäischen Bankensektor vor eine signifikante Konvergenz komplexer Anforderungen, darunter die Finalisierung von Basel III (CRR III/CRD VI), der Digital Operational Resilience Act (DORA), die Markets in Crypto-Assets Regulation (MiCAR), das neue...

Persistent link: https://www.econbiz.de/10015445723

Shades of green : a tentative assessment of the CSRD’s potential effects

Stefani, Ulrike; Gabor, Gabriel Joel - In: Swiss journal of business 59 (2025) 1, pp. 84-98

The introduction of the CSRD represents the largest regulatory intervention in external reporting in decades. Sustainability statements now have to be issued in accordance with the ESRS, which include numerous Disclosure Requirements and datapoints, and prepared in a standardized,...

Persistent link: https://www.econbiz.de/10015443061

CSRD as a paradigm shift in sustainability reporting : from voluntary practice to legal requirement

Mangiuc, Marian-Dragoş; Kagitci, Meral - In: Amfiteatru economic : an economic and business research … 27 (2025) 70, pp. 1193-1208

This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical foundations that explain the...

Persistent link: https://www.econbiz.de/10015461969

CSRD as a paradigm shift in sustainability reporting: From voluntary practice to legal requirement

Mangiuc, Marian-Dragoş; Kagitci, Meral - In: Amfiteatru Economic 27 (2025) 70, pp. 1193-1208

Persistent link: https://www.econbiz.de/10015463841

European Sustainability Reporting Standards: Lack of Progress, Alignment, and Harmonization in Western Balkans

Ljutić, Ivana; Veledar, Benina; Gadžo, Amra; … - In: Economic Analysis 57 (2024) 2, pp. 36-48

) countries with the European Sustainability Reporting Standards (ESRS). Specifically, the research will focus on understanding …

Persistent link: https://www.econbiz.de/10015449527

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 - In: Sustainability nexus forum 32 (2024) 1, pp. 1-22

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

Die Konsultationsentwürfe der Nachhaltigkeitsberichterstattungsstandards (E-ESRS) der EFRAG : eine Analyse der im Konsultationsverfahren geäußerten Kritikpunkte

Pasch, Lilia; Stawinoga, Martin - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 2, pp. 63-73

Persistent link: https://www.econbiz.de/10013540789

Die finalen Entwürfe der Nachhaltigkeitsberichterstattungsstandards (E-ESRS) der EFRAG : eine Analyse der Berücksichtigung der im Konsultationsverfahren geäußerten Kritikpunkte

Pasch, Lilia; Stawinoga, Martin - In: IRZ : Zeitschrift für internationale Rechnungslegung 18 (2023) 3, pp. 123-128

Persistent link: https://www.econbiz.de/10014228608

Das Hamburger Forum der Nachhaltigkeitsberichterstattung startet mit großem Erfolg : Höhepunkte und zentrale Erkenntnisse der Veranstaltung

Lanfermann, Georg; Schwedler, Kristina - In: IRZ : Zeitschrift für internationale Rechnungslegung 20 (2025) 1, pp. 4-6

Persistent link: https://www.econbiz.de/10015371066

Diversity, equity and inclusion disclosure in corporate reporting

Agostini, Marisa - In: Diversity and Equity in Accounting : Emerging Issues, …, (pp. 67-82). 2025

Persistent link: https://www.econbiz.de/10015395512