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Analysis Of The European Union Regulatory Requirements With Implications For Sustainability Reporting

Author

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  • PATRYCJA HABEK

    (Silesian University of Technology, Faculty of Organisation and Management)

Abstract

In recent years the number of companies publishing sustainability reports has increased significantly in the world. We can observe that national governments are becoming more active in promoting sustainability reporting through inter alia adopting laws and regulations. Several regulatory instruments in this area exist in the European Union. Not all of them are directly aimed at increasing the number of separate sustainability reports. Existing regulations require from specific group of companies to include non-financial information in their annual reports or impose them to prepare a report on specific sustainability issue. There are supporters and opponents of mandatory as well as voluntary sustainability reporting. The study carried out by the author indicates a solution which is based on combining both approaches.

Suggested Citation

  • Patrycja Habek, 2013. "Analysis Of The European Union Regulatory Requirements With Implications For Sustainability Reporting," Annals - Economic and Administrative Series -, Faculty of Business and Administration, University of Bucharest, vol. 7(1), pages 23-42, December.
    • Handle: RePEc:but:anneas:v:7:y:2013:i:1:p:23-42
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    Cited by:

    1. Ionela Corina Chersan & Valentin Florentin Dumitru & Cãtãlina Gorgan & Vasile Gorgan, 2020. "Green Public Procurement in the Academic Literature," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(53), pages 1-82, February.
    2. Lodovico Gherardi & Anna Maria Linsalata & Enrico Deidda Gagliardo & Rebecca Levy Orelli, 2021. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector," Sustainability, MDPI, vol. 13(3), pages 1-18, January.
    3. Daniela Artemisa Calu & Madalina Dumitru & Mariana Elena Glavan & Raluca Gina Gu?e, 2016. "(Non)Financial Reporting (A)Symmetries in the Case of Amusement Parks in Europe," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 18(S10), pages 1015-1015, November.

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