. Sustainability statements now have to be issued in accordance with the ESRS, which include numerous Disclosure Requirements and … datapoints, and prepared in a standardized, machine-readable format. As part of the management report, the sustainability … implementation costs. However, the actual impact of the new regulations regarding sustainability reporting has yet to be fully …

findings show a rising share of SMEs investing in sustainability in comparison to the preceding study in 2023, with internal …, whereas capital markets remain largely irrelevant for SMEs. While a connection between sustainability data collection and … facilitate capital flows toward sustainability rather than prescribe or direct them. …

Sustainability and non-financial risk management are becoming increasingly important for German companies due to … increasing pressure to adapt. While large companies are obliged to publish a sustainability report due to regulatory requirements … information requirements of large companies, SMEs increasingly have to address the issue of sustainability. This raises the …

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 … sustainability reporting regulations. …

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 … Austria. We explored auditors' perceptions of legal uncertainties, the integration of financial and sustainability reporting …

, which allows to perform both impact and financial materiality assessments on any sustainability matter, adopting the most …