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ANALYSIS OF THE EUROPEAN UNION REGULATORY REQUIREMENTS WITH IMPLICATIONS FOR SUSTAINABILITY REPORTING

Patrycja Habek ()
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Patrycja Habek: Silesian University of Technology, Faculty of Organisation and Management

Annals - Economic and Administrative Series -, 2013, vol. 7, issue 1, 23-42

Abstract: In recent years the number of companies publishing sustainability reports has increased significantly in the world. We can observe that national governments are becoming more active in promoting sustainability reporting through inter alia adopting laws and regulations. Several regulatory instruments in this area exist in the European Union. Not all of them are directly aimed at increasing the number of separate sustainability reports. Existing regulations require from specific group of companies to include non-financial information in their annual reports or impose them to prepare a report on specific sustainability issue. There are supporters and opponents of mandatory as well as voluntary sustainability reporting. The study carried out by the author indicates a solution which is based on combining both approaches.

Keywords: CSR; EU legislation; Non-financial Disclosure; Sustainability Reporting (search for similar items in EconPapers)
Date: 2013
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