WIG-20 Warsaw Stock Exchange Companies: Are They Ready for Governance Matters Disclosures Based on EU Sustainable Reporting Standards?

WIG-20 Warsaw Stock Exchange Companies: Are They Ready for Governance Matters Disclosures Based on EU Sustainable Reporting Standards?

Theoretical background: In 2022, the European Commission’s intensive efforts to revise and enhance the Non-Financial Reporting Directive (NFRD) from 2014 resulted in the proposal of Corporate Sustainability Reporting Directive (CSRD) and the exposure draft on ESRS EDs (EFRAG Sustainable Reporting St...

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Bibliographic Details
Main Authors: Joanna Próchniak, Renata Płoska
Format: Article
Language:English
Published: Maria Curie-Skłodowska University, Lublin, Poland 2023-04-01
Series:Annales Universitatis Mariae Curie-Skłodowska Sectio H, Oeconomia
Subjects:
corporate governance
esg reporting
reporting standards
corporate social responsibility
Online Access:https://journals.umcs.pl/h/article/view/14423

Internet

https://journals.umcs.pl/h/article/view/14423

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