Future Perspectives on Sustainable Corporate Governance and Disclosures

Alessandro D’Eri () and Valerio Novembre ()
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Alessandro D’Eri: European Securities and Markets Authority
Valerio Novembre: European Securities and Markets Authority

Chapter Chapter 9 in Information as a Driver of Sustainable Finance, 2022, pp 243-265 from Palgrave Macmillan

Abstract: Abstract In this chapter, we aim at exploring the forthcoming changes which will affect the way in which sustainability reporting and corporate governance will be shaped by new initiatives by the European Commission to enable the financial system to embrace a more sustainable path. In particular, we address the key areas of the Commission’s proposal for a Corporate Sustainability Reporting Directive (CSRD) which aims at addressing the main shortcomings identified in the application of the current Non-Financial Reporting Directive (NFRD). We then address the current debate around the EU Sustainable Corporate Governance initiative, including its background and the possible actions that may follow from this initiative whose wide scope is likely to require both legislative and non-legislative measures.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psifcp:978-3-030-93768-3_9

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DOI: 10.1007/978-3-030-93768-3_9

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