The sustainability of ESAs triumvirate for sustainability-related disclosures in the financial sector - all for one and one for all

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

The sustainability of ESAs triumvirate for sustainability-related disclosures in the financial sector - all for one and one for all

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

The sustainability of ESAs triumvirate for sustainability-related disclosures in the financial sector - all for one and one for all

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Acta Universitas Lodziensis, Folia Iuridica

ISSN

0208-6069

e-ISSN

—

Svazek periodika

105

Číslo periodika v rámci svazku

2023

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

21

Strana od-do

123-143

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85181957171