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Scientific paper ID 2321 : 2022/3
THE NEW EUROPEAN COMPREHENSIVE FRAMEWORK FOR ESG AND CORPORATE SUSTAINABILITY REPORTING AFTER 2023
Desislava Yosifova The main objective of the June 2022 proposal for a completely new Corporate Sustainability Reporting Directive (CSRD) is to transform, replace and upgrade the imposed regulatory approach to integrated reporting (in the current Non-Financial Reporting Directive - NFRD) into a complex regulatory framework for sustainable reporting. The aspiration is to create reliable and comparable information about corporate sustainability along the lines of three relatively independent components (criteria) - environment, social and governance. What is next at the EU level and are European standards for corporate sustainability reporting (similar to internationally accepted financial reporting standards) expected? The paper systematizes an overall picture for the complete package of the newly constructed European framework.
корпоративна устойчивост; устойчиво развитие; устойчиво отчитане CSRD; NFRDcorporate sustainability; sustainable development; sustainability reporting CSRD; NFRDDesislava Yosifova BIBLIOGRAPHY [1]. Regulation (EU) 2020/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment, and amending Regulation (EU) 2019/2088 (Text with EEA relevance) [2]. Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions EU Taxonomy, Corporate Sustainability Reporting, Sustainability Preferences and Fiduciary Duties: Directing finance towards the European Green Deal, COM/2021/188 final [3]. Predlozhenie za direktiva za izmenenie na Direktiva 2013/34/ES, Direktiva 2004/109/EO, Direktiva 2006/43/EO i Reglament (ES) № 537/2014 po otnoshenie na otchitaneto na predpriyatiyata vav vrazka s ustoychivostta, COM (2021) 189. ( [3]. Предложение за директива за изменение на Директива 2013/34/ЕС, Директива 2004/109/ЕО, Директива 2006/43/ЕО и Регламент (ЕС) № 537/2014 по отношение на отчитането на предприятията във връзка с устойчивостта, COM (2021) 189. ) [4]. Communication from the Commission to the European Parliament, the European Council, the Council, the European Central Bank, the European Economic and Social Committee and the Committee of the Regions Action plan: Financing Sustainable Growth. [5]. Petrova-Kirova, M. ”Vrazki i saotvetstviya mezhdu standartite za otchitane na ustoychivoto razvitie na globalnata initsiativa po otchetnost (GRI) i natsionalnata schetovodna uredba v R. Balgariya”, 28-ma Mezhdunarodna nauchna konferentsiya ”The power of knowledge”, Kavala, Gartsiya, ISSN 1857 - 923H (online), 2020 ( [5]. Петрова-Кирова, М. ”Връзки и съответствия между стандартите за отчитане на устойчивото развитие на глобалната инициатива по отчетност (GRI) и националната счетоводна уредба в Р. България”, 28-ма Международна научна конференция ”The power of knowledge”, Кавала, Гърция, ISSN 1857 - 923Х (online), 2020 ) [6]. Yosifova, D. Projections Of Modern Environmental Accounting At The International, National And Corporate Level, 28. International Conference ”The Power of Knowledge”, Kavala, Greece, ISSN 2545-4439, ISSN 1857 - 923Х (online), Oct 2020. [7]. Forestier, О. & R.E. Kim, Cherry‐picking the Sustainable Development Goals: goal prioritization by national governments and implications for global governance, Sustain. Dev.28(5)(2020),pp.1269-1278, https://onlinelibrary.wiley.com/doi/full/10... [8]. Online Etymological Dictionary |
