The concept of “sustainability" has shaped social and legal discourse for years. Companies are increasingly influenced by this important subject. Through the implementation of EU directives such as the recent Corporate Sustainability Reporting Directive, companies are obliged to report on ESG-related information. But what impact does sustainability reporting have on these corporates? The following article seeks to elucidate the economic impact of sustainability reporting in relation to companies’ performance.
The Economic Impact of Sustainability Reporting on Company Performance
AufsätzeMichelle KronbergerEALR 2024, 106 Heft 1 v. 27.6.2024
Inhalt
- 1. Introduction
- 2. Development of Sustainability Reporting
- 3. Standards of the International Auditing and Assurance Standards Board
- 4. The Role of GRI Standards in Sustainability Reporting
- 5. Corporate Sustainability Reporting Directive (CSRD)
- 6. Economic Impact of Company Performance
- 7. Differences in the impact of sustainability reporting for small, medium-sized and large companies
- 8. Differences in the impact of sustainability reporting in various sectors
- 9. Conclusio
- List of sources
