Year: 2025
Type: article
Abstract: Organisations, regulators, the professions and education institutions need to address the grand challenge of sustainable development.While voluntary initiatives have proven their benefits, but also their limitations, we now witness an increase in the number of regulatory initiatives on sustainability, particularly at the EU level.Thus, in 2022, the Corporate Sustainability Reporting Directive (CSRD) was issued as part of the European "Green Deal" (amending and supplementing previous non-financial reporting requirements), with applicability from January 1, 2024 (along with the European Sustainability Reporting Standards).This Directive has emerged in parallel with other initiatives in the area of sustainability reporting (such as Sustainable Development Goals -SDGs, Taxonomy).
Source: Amfiteatru Economic
Author: Madalina Dumitru
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413266198