000 | 01201cam a2200229 4500500 | ||
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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 |