Regulatory Developments on Sustainability Issues in Light of Delegated Regulation (EU) 2023/2772 (ESRS)
Sustainability reports have undergone significant evolution with the implementation of Directive 2022/2464 (CSRD). Despite the standardization efforts through the European Sustainability Reporting Standards (ESRS) developed by EFRAG, in 2023, the European Commission proposed significant reductions i...
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| Format: | Article |
| Language: | English |
| Published: |
The John Paul II Catholic University of Lublin
2024-09-01
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| Series: | Review of European and Comparative Law |
| Subjects: | |
| Online Access: | https://czasopisma.kul.pl/index.php/recl/article/view/17459 |
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