From Voluntary to Standardized: The Metamorphosis of Sustainability Reporting under ESRS and ISSB
Dana-Simona GHERAI; Mariana PIPI?; Diana Elisabeta MATICA; Ioan Dan MORAR · DOAJ Open Access Articles
Sustainability reporting has undergone a fundamental structural transformation, shifting from fragmented, voluntary frameworks—long dominated by the Global Reporting Initiative—toward rigorous, standardized, and increasingly mandatory regimes. This evolution has been crystallised by the parallel emergence of two landmark regulatory architectures: the Europea…
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