ESG in Terms of European Legistation
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21110%2F24%3A00383415" target="_blank" >RIV/68407700:21110/24:00383415 - isvavai.cz</a>
Result on the web
<a href="http://www.conference-cm.com/podklady/history15/CM%20conference%202024.pdf" target="_blank" >http://www.conference-cm.com/podklady/history15/CM%20conference%202024.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
ESG in Terms of European Legistation
Original language description
The evaluation of corporate sustainability has become significantly influenced by environmental, social, and governance factors. In response to the growing demand for transparent business practices, the European Union has introduced the Corporate Sustainability Reporting Directive (CSRD), a comprehensive regulatory framework that requires a wide range of companies to report in accordance with ESG standards. This directive replaces the previous Non-Financial Reporting Directive and significantly extends the scope of the reporting obligation, requiring structured disclosures in accordance with the European Sustainability Reporting Standards (ESRS). This paper examines the scope and scheduled implementation of the CSRD, which requires companies to report ESG data in accordance with the ESRS framework. Furthermore, this paper analyses other established ESG reporting frameworks, such as GRI and SASB, to demonstrate the comparability of ESRS with global standards, with the aim of harmonising reported data across the globe. This new regulatory framework represents a significant evolution in European corporate reporting practices, integrating ESG considerations into company strategies and stakeholder communications.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Construction Maeconomics Conference (2024), Conference Proceedings
ISBN
978-80-01-07369-8
ISSN
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e-ISSN
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Number of pages
6
Pages from-to
118-123
Publisher name
katedra ekonomiky a řízení ve stavebnictví
Place of publication
Praha
Event location
Praha
Event date
Nov 7, 2024
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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