Mandatory Corporate Social Responsibility Reporting in the EU

Released on by Dániel Gergely Szabó
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  • Mandatory Corporate Social Responsibility Reporting in the EU Book Detail

  • Author : Dániel Gergely Szabó
  • Release Date : 2016
  • Publisher :
  • Genre : Corporate governance
  • Pages : 0
  • ISBN 13 : 9789462366909
  • File Size : 28,28 MB
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Mandatory Corporate Social Responsibility Reporting in the EU by Dániel Gergely Szabó PDF Summary

Book Description: Although non-financial or Corporate Social Responsibiliy (CSR) reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyzes financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory non-financial reporting is less developed than expected. This book will be of interest to policy-makers who need to transpose the Non-Financial Reporting Directive or provide guidance on it. In addition, non-financial reporting professionals will find this monograph useful in exploring the underlying issues of preparing non-financial reports and understanding to what extent legal requirements are enforceable. (Series: ?Dovenschmidt Monographs, Vol. 4) [Subject: EU?Law, Corporate Law

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