DIFFERENCES IN SUSTAINABILITY AND CORPORATE ECONOMY REPORTING: EU VS OTHER JURISDICTIONS
DIFFERENCES IN SUSTAINABILITY AND CORPORATE ECONOMY REPORTING: EU VS OTHER JURISDICTIONS
Author(s): Andreea Weisner, Cristina Mihaela NagySubject(s): Politics / Political Sciences, Politics, Economy, Business Economy / Management, Environmental and Energy policy, Electoral systems, EU-Approach / EU-Accession / EU-Development, Accounting - Business Administration, Corruption - Transparency - Anti-Corruption
Published by: Editura Eurostampa
Keywords: Sustainability Reporting; European Union (EU); Regulatory Frameworks ; Corporate Transparency ; Comparative Analysis;
Summary/Abstract: The evolution of sustainability reporting within the European Union (EU) signifies a critical shift towards increased transparency and accountability among corporations. Drawing from the research by Szadziewska et al. (2020) and Andreassen et al. (2020), this study analyzes the EU's regulatory frameworks in sustainability reporting, emphasizing its role in fostering a sustainable corporate ethos. Through a comparative examination with other jurisdictions, the paper explores diverse methodologies, regulatory impacts, and cultural influences on sustainability disclosures. "This investigative effort seeks to illuminate the complexities and effects of these differences, thereby enriching the global dialogue on corporate reporting with a focus on accountability and transparency," as noted by the authors.
Journal: Anale. Seria Ştiinţe Economice. Timişoara
- Issue Year: XXVIII/2023
- Issue No: 28
- Page Range: 153-161
- Page Count: 9
- Language: English
