sustainability reporting standards that could be seen as the counterpart of the standards on financial reporting like the IFRS, is …For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports … years, the focus on reporting requirements specifically requiring information on a company's financial performance shifted …

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 regulation of this field and the technical issues raised by the …

how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting … Directive (NFRD) and Corporate Sustainability Reporting Directive. It employs manual content analysis of ESG information from 15 …The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on …

-Financial Reporting Directive (NFRD) and the Corporate Sustainability Reporting Directive (CSRD), SMEs are increasingly affected due to … dedicated training initiatives to facilitate SME adaptation to sustainability reporting standards. This research contributes to … the ongoing discussion on sustainability reporting by focusing on SMEs, a sector often neglected in NFR policy discussions …

link between understanding sustainability, implementing sustainability measures and sustainability reporting. …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 …

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 … is to investigate the preparedness level of Romanian companies for sustainability reporting in the ex-ante phase of CSRD …

Sustainability Reporting Standards) …The present paper discusses the role Global Reporting Initiatives in providing the structural framework for … environmental accounting, reporting and communicating the environmental aspects of business organisations in Indian scenario and …

/2464 a uniform reporting methodology based on the European sustainability reporting standards (ESRS) was established. The … approaches. Both market and regulatory drivers in different European jurisdictions lead to various stages of the sustainability … maturity of the insurance companies. Mandatory non-financial reporting in the European Union (EU) is codified by Directive 2014 …

implementation costs. However, the actual impact of the new regulations regarding sustainability reporting has yet to be fully …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 …