Rolul experților contabili în asigurarea conformității cu reglementările privind raportarea corporativă de sustenabilitate în Uniunea Europeană
Numărul 10, octombrie 2024 » Sustenabilitate și raportare non-financiară
Rezumat: The Corporate Sustainability Reporting Directive (CSRD) requires companies to integrate sustainability reporting with financial data, emphasizing the role of accountants. Accountants must ensure accurate and comprehensive financial statements, reflecting both financial and non-financial impacts. They need to stay updated with legislative changes and collaborate across departments to aggregate relevant data. Accountants will identify the financial impact of sustainability factors and prepare ESG metrics, critical for securing European funding. They will also help companies assess climate risks and ensure compliance with sustainability standards, positioning sustainability at the core of decision-making processes.
Clasificare JEL: Q56, Q58, Q59, M41, M49 | Pagini: 2-6
Statistică:
vizualizări rezumat 43 |
descărcări PDF 47 |
vizualizări PDF 23
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