The sustainability of ESAs triumvirate for sustainability-related disclosures in the financial sector - all for one and one for all
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F23%3A10152608" target="_blank" >RIV/26482789:_____/23:10152608 - isvavai.cz</a>
Result on the web
<a href="https://czasopisma.uni.lodz.pl/Iuridica/article/view/16043" target="_blank" >https://czasopisma.uni.lodz.pl/Iuridica/article/view/16043</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.18778/0208-6069.105.08" target="_blank" >10.18778/0208-6069.105.08</a>
Alternative languages
Result language
angličtina
Original language name
The sustainability of ESAs triumvirate for sustainability-related disclosures in the financial sector - all for one and one for all
Original language description
Sustainability is definitely one of the top priorities of the current highly competitiveglobal society. For almost three decades, the EU has been declaring its commitment to sustainablegrowth, while progressively recognizing that the concept of shared values, the multi-stakeholdermodel and corporate social responsibility (CSR) are indispensable. The EU moved, in the context ofthe COVID-19 pandemic, the war in Ukraine and other events, from mere Directives to Regulations,i.e. the genuine reporting about sustainability is becoming a duty for certain businesses, especiallyin the financial sector. This political and legislative trend is boosted by the engagement of threespecial EU institutions (ESAs) entrusted with the development, standardization and monitoring ofsustainability-related disclosures based on Regulation 2019/2088. Who belongs in this triumvirate?What are their competencies and tasks? And most importantly, how is this triumvirate and itsoperations perceived? A holistic multi-disciplinary research of legislative sources and performedsurveys and studies yields both quantitative and qualitative data. An open-minded critical analysis of such data,along with a comparison, Socratic questioning and forensic glossing brings answersto these three burning questions and offers fresh recommendations regarding EU pro-sustainabilityendeavours as well as modern European integration.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitas Lodziensis, Folia Iuridica
ISSN
0208-6069
e-ISSN
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Volume of the periodical
105
Issue of the periodical within the volume
2023
Country of publishing house
PL - POLAND
Number of pages
21
Pages from-to
123-143
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85181957171