The nature and meaning of the Directive 2013/34/EU on financial statements according to the CJ EU

Kenyon MacGregor Robert () and MacGregor Pelikánová Radka
Additional contact information
Kenyon MacGregor Robert: Metropolitan University Prague, Prague 10, the Czech Republic
MacGregor Pelikánová Radka: Metropolitan University Prague, Prague 10, the Czech Republic

Central European Economic Journal, 2019, vol. 6, issue 53, 246-261

Abstract: The Directive 2013/34/EU is a fundamental part of European Union (EU) legislation harmonising the regime of financial and non-financial reporting throughout the entire EU, including reporting about corporate social responsibility (CSR). Inasmuch as its transposition deadline expired in 2015, it is possible and also highly elucidating to holistically study its nature and actual transposition. A related literature summing up, accompanied with a legislation and transposition review compiled via the EUR-Lex database, makes for a solid foundation for a holistic and critical exploration of the related case law of the ultimate judicial authority for the interpretation and application of the Directive 2013/34/EU, namely the Court of Justice of the EU (CJ EU). Researching this case law within the Curia database brings forth an interesting meta-analysis, refreshed by Socratic questioning, which reveals the approach of the CJ EU to the Directive 2013/34/EU. The hypothesis suggests that this case law of the CJ EU offers valuable and as-yet hitherto-neglected indices, signifiers about the EU conforming to the perception of the nature and meaning of the Directive 2013/34/EU. These indices could be pivotal for further improvement of the harmonized regime of financial and non-financial reporting, for the boosting of CSR and also for supporting European integration and its legitimacy.

Keywords: Court of Justice of the EU; financial and non-financial reporting; Directive 2013/34/EU (search for similar items in EconPapers)
JEL-codes: G38 K22 M14 O43 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.2478/ceej-2019-0014 (text/html)

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:vrs:ceuecj:v:6:y:2019:i:53:p:246-261:n:7

DOI: 10.2478/ceej-2019-0014

Access Statistics for this article

Central European Economic Journal is currently edited by Anna Matysiak

More articles in Central European Economic Journal from Sciendo
Bibliographic data for series maintained by Peter Golla ().