The Impact of the CSRD and the ESRS on Non-Financial Disclosure
The paper examines the evolution of non-financial reporting in Europe, propelled by significant regulatory changes including the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) adoption. With the European Green Deal as a backdrop, we e...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Niccolò Cusano University-Rome
2024-07-01
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| Series: | Symphonya |
| Subjects: | |
| Online Access: | https://symphonya.unicusano.it/article/view/13736 |