Sustainability information from the European Union (notice n° 198358)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01897cam a2200265 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112050356.0 |
| 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 | Favreau, Florian |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Sustainability information from the European Union |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2023.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 22 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The European Commission adopted a delegated regulation on European Sustainability Reporting Standards (ESRS) on July 31, 2023. ESRS are the subject of a vast amount of literature in the fields of law and accounting, but are little studied in public management. The purpose of this article is to comment briefly on the specific features of the Green Deal/ESRS pair from a public management perspective. We emphasize that the Green Deal is one of the regional public policies that enable the pursuit of sustainability. These sustainability policies were initiated by the UN and are being implemented in a variety of ways, based on different management systems in different areas. With ESRS, the EU is putting forward a reporting system—as is the IASB. Other public or semi-public authorities prefer a system based primarily on local governance mechanisms. In each case, it will be possible to carry out comparative studies of the administrative control mechanisms developed in different areas. It is also at this level that the application of ESRS can be effectively analyzed. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ESRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | business and human rights |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Green Deal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transnational public management |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Business and Human Rights |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ESRS |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Green Deal |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | transnational public management |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Bastiège, Marine |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Politiques & management public | o 40 | 3 | 2023-10-23 | p. 375-380 | 0758-1726 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-politiques-et-management-public-2023-3-page-375?lang=en">https://shs.cairn.info/journal-politiques-et-management-public-2023-3-page-375?lang=en</a> |
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