BETTER FINANCE notes that the gap between users’ information needs and the sustainability information reported by undertakings is growing. Academic research demonstrates however that companies are reporting more often on aims and intentions rather than on actual actions and performance.
Besides, there is a significant increase in demand for
sustainability reporting information from undertakings which is driven
by the changing nature of risks and opportunities to undertakings and
growing investor awareness of the financial implications of
non-financial risks and opportunities. BETTER FINANCE, therefore,
welcomes the publication of the European Sustainability Reporting
Standards that provide key elements framing the architecture and
clarifying key concepts and content of the CSRD proposal. The data is of
tremendous importance for investors and the general public in line with
the objective of the EU to “shift the trillions” towards a more
sustainable economy.
download EN version (08 - 1.47MB)
BETTER FINANCE
© Better Finance
Key
Hover over the blue highlighted
text to view the acronym meaning
Hover
over these icons for more information
Comments:
No Comments for this Article