EUROPEAN CORPORATE SUSTAINABILITY REPORTING DIRECTIVE - KEY HIGHLIGHTS

Radostina Bakardjieva

Abstract


The purpose of the publication is to present in a systematized format the main new highlights of the European directive on the reporting of enterprises in relation to sustainability. The main factors that determine the need to increase the requirements for business reporting to the public have been systematized. The new aspects underlying corporate accountability with economic, environmental and social dimensions have been identified. Specific recommendations for business practice have been formulated.

Keywords


enterprises, sustainability, European directive

Full Text:

PDF

References


European Commission, Directive 2014/95/EUof 22 October 2014 regardsdisclosureonnon-financialanddiversityinformation

Evropeyska komisiya, Ofitsialen vestnik na ES, Nasoki otnosno opovestyavaneto na nefinansova informatsiya, 2017/S/1

Evropeyska komisiya, Direktiva otnosno otchitaneto na predpriyatiyata vav vrazka s ustoychivostta, 2021, SOM /2021/ 189 Final

EK, 2018, Plan za deystvie: Finansirane na ustoychiv rastezh, 2018, 097 Final

EK, /2019/, Evropeyski zelen pakt, SOM /2019/, 640 Final i SOM /2020/ 440 Final

EK, Evropeyski zakonodatelen akt za klimata, 2020/ 0036

UNCTAD, (2018), Reporting on the Sustainable Development Goals, Ser. RP


Refbacks

  • There are currently no refbacks.


New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria - contract № КП-06-НП1/5 of 17.12.2019 in the competition of Bulgarian scientific periodicals – 2019

New knowledge Journal of science is financed by the National Science Fund of the Republic of Bulgaria – contract № ДНП 05/52 от 22.12.2016 in the competition of Bulgarian scientific periodicals – 2016

The contents of this publication do not necessarily reflect the position or opinion of the National Science Fund of the Republic of Bulgaria. The opinions expressed are those of the author(s) only and should not be considered as representative of the National Science Fund’s official position.

https://www.fni.bg/

National Science Fund of Bulgaria