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HomeThe role of non-financial performance indicators and integrated reporting in achieving sustainable value creation
Metadata for publikationen
Structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the European Commission’s proposal on the Corporate Sustainability Reporting Directive.
- Offentliggjort:
- Forfatter(e): Directorate-General for Internal Policies of the Union (Europa-Parlamentet)
- Emner: Økonomi — Finanser
- Emne: beslutningstagning , EU-henstilling , finansiel gennemsigtighed , finansielt marked , miljøindvirkning , præstationsmåling , små og mellemstore virksomheder , social indvirkning , styreformer , varig udvikling , videnskabelig ekspertise , virksomhedens sociale ansvar
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| ISSN | ISBN 978-92-846-8474-8 | DOI 10.2861/298932 | Katalognummer QA-06-21-055-EN-N |
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Papir
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| ISSN | ISBN 978-92-846-8473-1 | DOI 10.2861/783506 | Katalognummer QA-06-21-055-EN-C |
- Released on EU publications website:
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