This study aims to outline the 2022/2464/EU - Corporate Sustainability Reporting Directive’s (CSRD) understanding, use and implementation for obligate companies affected by this new adoption. The new CSRD marks a milestone shift in the European context tying non-financial reporting to accounting and inheriting the effort made by the previous “mother directive” 2014/95/EU, also named Non-Financial Reporting Directive (NFRD).
Beck, T. (2024). Accounting for sustainability: the new Corporate Sustainability Reporting Directive. In Mixing Accounting Regulation and Corporate Accountability in the Era of Non-Financial Information, Intangibles and Digitalization TOrnado or SUnshine? (pp. 43-55). Sapienza Università Editrice [10.13133/9788893773065].
Accounting for sustainability: the new Corporate Sustainability Reporting Directive
Tommaso Beck
2024-01-01
Abstract
This study aims to outline the 2022/2464/EU - Corporate Sustainability Reporting Directive’s (CSRD) understanding, use and implementation for obligate companies affected by this new adoption. The new CSRD marks a milestone shift in the European context tying non-financial reporting to accounting and inheriting the effort made by the previous “mother directive” 2014/95/EU, also named Non-Financial Reporting Directive (NFRD).I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
