State of play of the European Union sustainability reporting project (notice n° 135563)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01201cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112021337.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Viard, Valérie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | State of play of the European Union sustainability reporting project |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2022.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 50 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Within the framework of the proposed Corporate Sustainability Reporting Directive (CSRD), which aims to replace the current Non-Financial Reporting Directive (NFRD), a specific and temporary EFRAG working group chaired by Patrick de Cambourg (president of the ANC), was set up at the request of the European Commission to propose a set of sustainability standards as required by the CSRD. This Task-Force has been working for several months on the construction of a sustainability reporting framework covering three dimensions: environmental, social, and governance. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European Union |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | EFRAG |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainability reporting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | European Union |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | EFRAG |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | sustainability reporting |
| 786 0# - DATA SOURCE ENTRY | |
| Note | ACCRA | 14 | 2 | 2022-06-21 | p. 27-32 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accra-2022-2-page-27?lang=en">https://shs.cairn.info/journal-accra-2022-2-page-27?lang=en</a> |
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