Author:
Barangă Laurențiu Paul, ,Ifrim Elena-Ioana,
Abstract
"The current concern about moving towards a sustainable environment and facilitating the green transition has led to the development of a new legislative framework, comprising as many companies as possible in the area of applicability, which will take steps to apply the new reporting requirements. The new legislative framework referred to in this article is called Corporate Sustainability Reporting Directive (CSRD) and will replace the Non-Financial Reporting Directive (NFRD). Thus, the article follows the impact of CSRD on financial reporting, comprising a market study on the companies listed on the Bucharest Stock Exchange and on the way in which the new legislative framework impacts the financial statements elaborated by them."
Publisher
Fundatia Institutul de Studii Financiare
Reference15 articles.
1. "1. Indyk M. (2023). Do Financial Statement Auditors Recognise ESG-Related Aspects as Key Audit Matters? Audit Financiar. 21. 312-320
2. Moving from non-financial to sustainability reporting: analyzing the EU Commission's proposal for a Corporate Sustainability Reporting Directive (CSRD);Baumüller J.;Facta Universitatis Series Economics and Organization,2021
3. . Effects of climate change on financial statements of entities listed in the Netherlands;Van der Tas;Maandblad voor Accountancy en Bedrijfseconomie 96 (11/12),2022
4. 4. Communication from the Commission to the European Parliament, the European Council, the Council, the European Economic and Social Committee and the Committee of the Regions - The European Green Deal (COM/2019/640 final)
5. 5. DIRECTIVE 2014/95/EU OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 22 October 2014 amending Directive 2013/34/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups (NFRD)
Cited by
1 articles.
订阅此论文施引文献
订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献