Finance responsable: comment la réglementation européenne dessine une trajectoire favorable

Souad Lajili Jarjir () and Pierre Chollet ()
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Souad Lajili Jarjir: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine
Pierre Chollet: MRM-FIN - Montpellier Research in Management - Finance - MRM - Montpellier Research in Management - UPVD - Université de Perpignan Via Domitia - UM - Université de Montpellier

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Abstract: Début 2023, l'Union européenne (UE) adoptait la directive dite « CSRD » (Corporate Sustainability Reporting Directive) qui renforce les exigences de reporting de durabilité des sociétés et en élargit progressivement le champ d'application (exercices 2024 à 2028).

Keywords: Union européenne; RSE; Comptabilité; Finance verte; FNEGE Médias; Critères ESG (search for similar items in EconPapers)
Date: 2023-05-23
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Published in 2023, ⟨10.64628/AAK.cyrfaakdm⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05467047

DOI: 10.64628/AAK.cyrfaakdm

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