000 01201cam a2200229 4500500
005 20250112021337.0
041 _afre
042 _adc
100 1 0 _aViard, Valérie
_eauthor
245 0 0 _aState of play of the European Union sustainability reporting project
260 _c2022.
500 _a50
520 _aWithin 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 _aEuropean Union
690 _aEFRAG
690 _asustainability reporting
690 _aEuropean Union
690 _aEFRAG
690 _asustainability reporting
786 0 _nACCRA | 14 | 2 | 2022-06-21 | p. 27-32
856 4 1 _uhttps://shs.cairn.info/journal-accra-2022-2-page-27?lang=en
999 _c135563
_d135563