Preliminary communication
https://doi.org/10.3935/zpfz.73.23.11
Some Thoughts on the New EU-Directive on Corporate Sustainability Reporting
Bernd Waas
; Faculty of Law, J. W. Goethe University Frankfurt, Frankfurt am Main, Germany
Abstract
Sustainability is on everyone´s lips. It is also increasingly influencing Union legislation. Recently, the Corporate Sustainability Reporting Directive came into force. The Directive also contains requirements regarding sustainability reporting on social issues. These are concretised by the specific disclosure requirements developed by the European Financial Reporting Advisory Group (EFRAG). This article takes a critical look at the Directive and in particular its content with regard to labour law issues, but also at the role of EFRAG in substantiating the reporting obligations of companies.
Keywords
Corporate Sustainability Reporting Directive; the “social dimension” of sustainability reporting; International Labour Standards; delegated acts, EFRAG
Hrčak ID:
308882
URI
Publication date:
16.10.2023.
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