EUROPEAN CORPORATE SUSTAINABILITY REPORTING DIRECTIVE - KEY HIGHLIGHTS

Authors

  • Radostina Bakardjieva Institute of Economic Research Bulgarian Academy of Sciences

Keywords:

enterprises, sustainability, European directive

Abstract

The purpose of the publication is to present in a systematized format the main new highlights of the European directive on the reporting of enterprises in relation to sustainability. The main factors that determine the need to increase the requirements for business reporting to the public have been systematized. The new aspects underlying corporate accountability with economic, environmental and social dimensions have been identified. Specific recommendations for business practice have been formulated.

References

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UNCTAD, (2018), Reporting on the Sustainable Development Goals, Ser. RP

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Issue

Vol. 11 No. 4 (2022): New knowledge Journal of science

Section

Articles

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