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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

Pursuant to the EU law, sustainability and shared values are projected in the Corporate Social Responsibility (&quot;CSR&quot;) 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.

Název v anglickém jazyce

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

Popis výsledku anglicky

Pursuant to the EU law, sustainability and shared values are projected in the Corporate Social Responsibility (&quot;CSR&quot;) 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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50501 - Law

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

10

Strana od-do

319-328

Název nakladatele

Melandrium, 2022

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

8. 9. 2022

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

001235750900032