ESG in Terms of European Legistation

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

ESG in Terms of European Legistation

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

ESG in Terms of European Legistation

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2024

Kód důvěrnosti údajů

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

Název statě ve sborníku

Construction Maeconomics Conference (2024), Conference Proceedings

ISBN

978-80-01-07369-8

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

118-123

Název nakladatele

katedra ekonomiky a řízení ve stavebnictví

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

7. 11. 2024

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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