Предизвикателства при съставянето на отчети за устойчивостта
Challenges in Preparation of Sustainability Reports

Author(s): Ali Veysel
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, Green Transformation
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: sustainability statements; European Sustainability Reporting Standards (ESRS); Environmental; Social and Governance (ESG) Matters
Summary/Abstract: The report examines the challenges in preparing sustainability reports in accordance with the European Sustainability Reporting Standards (ESRS). It traces the evolution of the regulatory framework and emphasizes the standards' detail, materiality assessment, and other difficulties. Empirical data is presented, demonstrating significant variations in reporting practice. The conclusion reached is that for effective ESRS implementation, it is crucial to study the good practices of established enterprises in the relevant sector.

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