sustainability. This research paper has two unique properties: first, it uses a stakeholder approach to establish the organic …

Non-financial reporting is a growing topic, and the adoption of the EU Directive 2014/95/EU on non …-financial information (NFI) is increasing the use of this reporting. One of the most distinctive elements of guidelines and standards that … are widely used to draw-up reports on NFI is sustainability performance indicators (SPIs). SPIs can provide a significant …

sustainability (for which the organization has a potential to contribute to sustainable development of the world). Most of reporting …The paper is focused on the issue of reporting for sustainable development. Two terms - sustainability reporting and … of different, partly conflicting, approaches to business sustainability. It was shown that more and more often reporting …

The European Court of Auditors' (hereafter "the ECA") 2022 sustainability report describes the institution's continued … efforts to be a sustainable organisation. It is based on the Global Reporting Initiative (GRI) Standards and describes how we … address the environmental, social and economic impact of our operations, both internally and externally. The Reporting …

sustainability of the Member States' public finances. As the share of working age people in the population falls and the share of the … return to a sustainable footing before the full effect of ageing is felt. Sustainability relates to the ability of a … a sustainable fiscal position, this chapter defines two sustainability gap indicators which are most widely used in the …