Scientific paper ID 2321 : 2022/3

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


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