Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/317969 
Year of Publication: 
2025
Citation: 
[Journal:] ENTRENOVA - ENTerprise REsearch InNOVAtion [ISSN:] 2706-4735 [Volume:] 10 [Issue:] 1 [Year:] 2024 [Pages:] 317-327
Publisher: 
IRENET - Society for Advancing Innovation and Research in Economy, Zagreb
Abstract: 
Today, companies should develop and operate in a sustainable and green society with the least possible negative environmental impact. At the global level, it is necessary to awaken and develop an awareness of the need to accept the concept of sustainable development, thus the application of the Corporate Sustainability Reporting Directive (CSRD) and ESG (environmental, social, and governance) concept. The Corporate Sustainability Reporting Directive (CSRD) is the new EU legislation requiring all large companies to publish regular reports on their environmental and social impact activities. CSRD sets out reporting requirements and obligations for companies and expands existing rules on non-financial reporting. CSRD reporting will help stakeholders (investors, consumers, policymakers, and others) evaluate large companies' non-financial performance. This paper aims to explore the area of ​​sustainability reporting through CSRD reporting and its connection to the ESG concept in today's business world.
Subjects: 
sustainability reporting
CSRD
ESG
business process
accounting
auditing
JEL: 
M00
M21
M40
Q56
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article

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