This chapter examines the disclosure obligations introduced by Regulation (EU) 2020/852 and their relationship with the proposed Corporate Sustainability Reporting Directive. It analyzes the taxonomy framework for non-financial reporting, the transition to corporate sustainability reporting, and the implications for directors’ duties, corporate social responsibility, and liability. It argues that common sustainability criteria and enhanced assurance can improve comparability, reduce greenwashing, and create reputational and economic incentives for ESG policies.
Buoncristiani, D. (2022). The EU taxonomy regulation and the corporate sustainability reporting directive. In A. Bartalena, L. Della Tommasina, G. Iermano, L. Spataro (a cura di), Enhancing sustainable transport. Interdisciplinary issues (pp. 105-120). Torino : G. Giappichelli Editore.
The EU taxonomy regulation and the corporate sustainability reporting directive
Daniele Buoncristiani
Writing – Original Draft Preparation
2022-01-01
Abstract
This chapter examines the disclosure obligations introduced by Regulation (EU) 2020/852 and their relationship with the proposed Corporate Sustainability Reporting Directive. It analyzes the taxonomy framework for non-financial reporting, the transition to corporate sustainability reporting, and the implications for directors’ duties, corporate social responsibility, and liability. It argues that common sustainability criteria and enhanced assurance can improve comparability, reduce greenwashing, and create reputational and economic incentives for ESG policies.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
