Copertina di AI
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In recent decades, sustainability has become a foundational pillar for companies operating in increasingly interconnected and regulated environments. This book offers an in-depth exploration of the evolution of corporate sustainability reporting in Europe, with a particular focus on the recent Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Through an analysis of core theories, regulatory frameworks, and reporting practices, the book provides a comprehensive overview of the reporting methods required for European businesses to enhance transparency and accountability.
The text is divided into three main sections. The first offers a historical and theoretical introduction to corporate sustainability and corporate social responsibility. The second section examines the ESRS, with specific focus on the role of EFRAG and structured guidelines to facilitate compliance with European standards. Finally, the third part investigates the future challenges and opportunities in sustainability reporting, such as double materiality and the prevention of greenwashing.
Aimed at scholars, professionals, and corporate leaders, this volume serves as a valuable resource for understanding and implementing ESG reporting practices and navigating Europe’s complex regulatory landscape.