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Sustainability reporting : is convergence possible?

Stolowy, Hervé; Paugam, Luc - In: Accounting in Europe 20 (2023) 2, pp. 139-165

Persistent link: https://www.econbiz.de/10014320091

Transition to sustainability reporting: evidence from EU and Ukraine

Makarenko, Inna; Sirkovska, Natalie - In: Business ethics and leadership : BEL 1 (2017) 1, pp. 16-24

Persistent link: https://www.econbiz.de/10011891691

From voluntarism to regulation : effects of Directive 2014/95/EU on sustainability reporting in the EU

Ottenstein, Philipp; Erben, Saskia; Jost, Sébastien; … - In: Journal of applied accounting research 23 (2022) 1, pp. 55-98

Persistent link: https://www.econbiz.de/10012990374

Single versus double materiality of corporate sustainability reporting : which concept will contribute to climate neutral business?

Stawinoga, Martin; Velte, Patrick - In: Zeitschrift für Umweltpolitik & Umweltrecht : ZfU ; … 45 (2022) 2, pp. 210-248

Persistent link: https://www.econbiz.de/10013276080

Recommendations for the design of sustainability reporting standards under the Corporate Sustainability Reporting Directive (CSRD) : policy paper

Lautermann, Christian; Hoffmann, Esther; Young, Carla; … - Deutschland / Umweltbundesamt - 2020

The European Commission’s draft of the new Corporate Sustainability Reporting Directive (CSRD) is intended to extend European sustainability reporting standards to cover all companies falling under the scope of the directive. Based on a comprehensive evaluation of non-financial statements of...

Persistent link: https://www.econbiz.de/10012815102