Skip to main content

2022 | OriginalPaper | Buchkapitel

9. Future Perspectives on Sustainable Corporate Governance and Disclosures

verfasst von : Alessandro D’Eri, Valerio Novembre

Erschienen in: Information as a Driver of Sustainable Finance

Verlag: Springer International Publishing

Aktivieren Sie unsere intelligente Suche um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

In this chapter, we aim at exploring the forthcoming changes which will affect the way in which sustainability reporting and corporate governance will be shaped by new initiatives by the European Commission to enable the financial system to embrace a more sustainable path. In particular, we address the key areas of the Commission’s proposal for a Corporate Sustainability Reporting Directive (CSRD) which aims at addressing the main shortcomings identified in the application of the current Non-Financial Reporting Directive (NFRD). We then address the current debate around the EU Sustainable Corporate Governance initiative, including its background and the possible actions that may follow from this initiative whose wide scope is likely to require both legislative and non-legislative measures.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literatur
Zurück zum Zitat Clarkson P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5). Clarkson P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis. Accounting, Organizations and Society, 33(4–5).
Zurück zum Zitat Endrikat, J., de Villiers, C., Guenther, T. W., & Guenther, E. M. (2020). Board characteristics and corporate social responsibility: A meta-analytic investigation. Business & Society. Endrikat, J., de Villiers, C., Guenther, T. W., & Guenther, E. M. (2020). Board characteristics and corporate social responsibility: A meta-analytic investigation. Business & Society.
Zurück zum Zitat Lopez de Silanes, F., McCahery, J. A., & Pudschedl, P/C. (2019). ESG performance and disclosure: A cross-country analysis (European Corporate Governance Institute—Law Working Paper 481). Lopez de Silanes, F., McCahery, J. A., & Pudschedl, P/C. (2019). ESG performance and disclosure: A cross-country analysis (European Corporate Governance Institute—Law Working Paper 481).
Metadaten
Titel
Future Perspectives on Sustainable Corporate Governance and Disclosures
verfasst von
Alessandro D’Eri
Valerio Novembre
Copyright-Jahr
2022
DOI
https://doi.org/10.1007/978-3-030-93768-3_9