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 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...

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...

This article investigates good practices in sustainability reporting in the Romanian banking sector. Since such a complex endeavour has not been carried out in the financial field in Romania, and the data regarding national reporting is lacking, the methodological approach combines qualitative...

This study investigates how organisations respond to Corporate Sustainability Reporting Directive (CSRD) requirements through systematic analysis of corporate communications and sustainability reports. We employ multi-dimensional text mining analysis of 500 companies across 12 industries, using...

This study examines the evolution of sentiment in the sustainability reports of Turkish companies from 2014 to 2023, serving as an indicator of organisational change in response to shifting sustainability regulations. A longitudinal sample of corporate sustainability reports was subjected to...