EU LEGISLATION ON SUSTAINABILITY DISCLOSURES – FROM A VAGUE GENERAL DECLARATION TO A SECTORIAL DUTY

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F22%3A10152586" target="_blank" >RIV/26482789:_____/22:10152586 - isvavai.cz</a>
Result on the web
<a href="https://msed.vse.cz/msed_2022/article/648-MacGregorPelikanova-Radka-paper.pdf" target="_blank" >https://msed.vse.cz/msed_2022/article/648-MacGregorPelikanova-Radka-paper.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
EU LEGISLATION ON SUSTAINABILITY DISCLOSURES – FROM A VAGUE GENERAL DECLARATION TO A SECTORIAL DUTY
Original language description
Pursuant to the EU law, sustainability and shared values are projected in the Corporate Social Responsibility ("CSR") of businesses. Directive 2013/34/EU on annual financial statements and Regulation (EU) 2019/2088 on sustainability-related disclosures in the financial services sector (SFDR) should be the key EU legislation measures for CSR reporting supporting sustainability and competitiveness of EU businesses during current challenges, such as the COVID-19 pandemic and the war in the Ukraine. What kind of duties, and unto whom are they really set? A legislative and academic research will be performed and a battery of methodologic instruments shall be employed. These instruments include predominantly a quantitative and especially qualitative content analysis boosted by a law comparison and, complementarily, a literature review to set the theoretical and academic background. Upon such a foundation, a pioneering multi-disciplinary contextual and evolutionary interpretation, dominated by a teleological and purposive approach, brings rather surprising answers and sheds new light on the EU law perception of sustainability disclosure in the context of CSR and CSR reporting, perhaps even of the sustainability and shared values, in our challenging times.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2022
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
The 16th International Days of Statistics and Economics
ISBN
978-80-87990-29-2
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
319-328
Publisher name
Melandrium, 2022
Place of publication
Praha
Event location
Praha
Event date
Sep 8, 2022
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
001235750900032

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