ANALYSIS OF THE EUROPEAN UNION REGULATORY REQUIREMENTS WITH IMPLICATIONS FOR SUSTAINABILITY REPORTING
In recent years the number of companies publishing sustainability reports has increased significantly in the world. We can observe that national governments are becoming more active in promoting sustainability reporting through inter alia adopting laws and regulations. Several regulatory instruments in this area exist in the European Union. Not all of them are directly aimed at increasing the number of separate sustainability reports. Existing regulations require from specific group of companies to include non-financial information in their annual reports or impose them to prepare a report on specific sustainability issue. There are supporters and opponents of mandatory as well as voluntary sustainability reporting. The study carried out by the author indicates a solution which is based on combining both approaches.
Year of publication: |
2013
|
---|---|
Authors: | HABEK, PATRYCJA |
Published in: |
Annals - Economic and Administrative Series -. - Facultatea de Administraţie şi Afaceri, ISSN 1842-9327. - Vol. 7.2013, 1, p. 23-42
|
Publisher: |
Facultatea de Administraţie şi Afaceri |
Subject: | CSR | EU legislation | Non-financial Disclosure | Sustainability Reporting |
Saved in:
freely available
Saved in favorites
Similar items by subject
-
Sustainability Reporting : Conception, International Approaches and Double Materiality in Action
Mio, Chiara, (2024)
-
Miosi, Chiara, (2013)
-
European perspectives on corporate non-financial disclosure : evidence from the Southeast
Euangelinos, Kōnstantinos, (2014)
- More ...