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 … formulates proposals for the design of these standards in order to improve company reporting on environmental topics. In …

develop pandemic-related sustainability reporting guidelines to improve corporate reporting. Pandemic-related reporting was … companies' sustainability, though current reporting practices are lacking. The researchers consequently developed corporate … reporting guidelines that specifically require and formalise pandemic-related disclosure, through applying grounded theory. With …