Corporate Sustainability Reporting: Regulations of the International Sustainability Standards Board and the European Union
Corporate Sustainability Reporting: Regulations of the International Sustainability Standards Board and the European Union

Summary/Abstract: The disclosure of enterprises’ achievements in the field of sustainabledevelopment requires the use of a specific set of indicators framed in a coherentreporting system. The aim of this article is to present and assess two internationalregulations that create systems for reporting social, environmental, including cli-mate and management issues by enterprises. These are the standards developedby the International Sustainability Standards Board and legal regulations, in-cluding reporting standards adopted in the European Union. The discussionin the article shows that although both systems differ in their degree of maturity,they meet the basic challenges related to the need to inform about the goals andachievements of enterprises in the field of their sustainable development. There-fore, there is a chance for these systems to converge in the future.

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