The Directive 2013/34/EU is a fundamental part of European Union (EU) legislation harmonising the regime of financial and non-financial reporting throughout the entire EU, including reporting about corporate social responsibility (CSR). Inasmuch as its transposition deadline expired in 2015, it...

Purpose - Businesses are expected to be socially responsible by engaging in Corporate social responsibility (CSR) and even the Creation of shared values (CSV). The aim of this contribution is to critically explore whether large European businesses operating in Czechia, recognized as social...

The United Nations' (UN) drive for sustainability culminates in a recent milestone document, Agenda 2030, which sets forth 17 Sustainable Development Goals (SDGs). Arguably, these SDGs inspire governments more than they do individual businesses and their embracement and measurement at the...

Sustainability, with its three pillars, is projected into Corporate Social Responsibility (CSR) and their effectiveness and efficiency depend upon the operation of the multi-stakeholder model. Both the EU and the EU member states depone clearly that, via CSR, we can exit from the COVID-19 crises...

The COVID-19 pandemic brought a myriad of challenges and opportunities and has influenced the modern concept of sustainability as projected into the Corporate Social Responsibility (CSR) and the underlying multi-stakeholder model. The new generation of consumers, Generation Z, has progressively...

The updated Directive 2013/34/EU brought a legal duty for large undertakings in the EU to include in their management report a non-financial statement. Considering the UN Agenda 2030, the European Green Deal and Action Plan on Financing Sustainable Growth, there was enacted Regulation (EU)...

Objective: The objective of the article is to explore and assess whether the SFDR legal framework creates a legitimate, effective, and efficient mechanism that supports a genuinely sustainable investment and eliminates greenwashing and other trade-offs. It targets the Regulation (EU) 2019/2088...