Current Trends in European Sustainability Reporting Legislation

Atanas Atanasov ()

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2022, vol. 11, issue 2, 77-89

Abstract: An increasing number of non-financial indicators and risks related to the social, environmental and governmental aspects of the activity have a significant impact on the global value of a company in last years. The purpose of this article is to be reviewed European sustainability reporting landscape and to carry out a critical analysis of the legislation of sustainability reporting, and on this basis the main problems and perspectives in its development to ne outlined. Our findings suggest that the creation of two parallel regimes for non-financial reporting will create further confusion among companies as to which standards to be applied.

Keywords: sustainability reporting; CSRD; NFRD; non-financial reporting; ESG reporting; EU legislation (search for similar items in EconPapers)
JEL-codes: K20 M41 Q56 (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://su-varna.org/journal/IJUSV-ESS/2022.11.2/77-89.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:v:11:y:2022:i:2:p:77-89

Access Statistics for this article

More articles in Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series from Union of Scientists - Varna, Economic Sciences Section Contact information at EDIRC.
Bibliographic data for series maintained by Pavel Petrov ().