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“esrs”

2 referensi ditemukan

JOURNAL Umuminternational2026

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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JOURNAL Umuminternational2026

Mapping the Impact of CSRD on Non-Financial Reporting: A Systematic Qualitative Review of Academic Literature and Legislative Provisions

Luciana Simona PASCU MIH?IL?; Oana – Raluca IVAN · DOAJ Open Access Articles

This article examines the impact of the Corporate Sustainability Reporting Directive (CSRD 2022/2464/EU) on companies operating in Romania and the European Union, against the backdrop of a fundamental transformation in the nonfinancial reporting framework. Through a systematic review of specialized literature, a comparative legislative analysis and an origin…

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