Pregledni rad

Organisational Reporting in the EU on Sustainability

Darinka Kamenšek ; Visoka šola za računovodstvo in finance, Ljubljana, Slovenija
Mojca Gornjak orcid.org/0000-0003-0704-739X ; Visoka šola za računovodstvo in finance, Ljubljana, Slovenija

Sažetak

Measures of an organisation’s performance concerning risks, opportunities, and stated strategies are part of environmental, social, and governance (ESG) or sustainability reporting, including qualitative assessments and quantitative measurements. The environmental component (E) deals with possibilities and risks associated with climate, natural resource shortages, pollution, waste, and other environmental variables. Information on the organisation’s values and business concepts is called the social component (S), while information about its corporate governance is called the governance component (G). Organisational sustainability, often known as non-financial reporting, has grown in importance and has been required in the EU since 2014. The European Sustainability Reporting Standards (ESRS), anticipated to go into implementation in 2024, will be required for most European organisations.

Ključne riječi

sustainability; sustainability reporting; ESG; GRI; ESRS

Hrčak ID:

313907

URI

https://hrcak.srce.hr/313907

Datum izdavanja:

31.12.2023.

Posjeta: 613 *