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Corporate Sustainability Reporting Directive: naar herziening van de Europese duurzaamheidsverslaggeving

Author

Listed:
  • Cees de Groot

    (Universiteit Leiden, Leiden, Netherlands)

  • Harold Koster

    (Universiteit Leiden, Leiden, Netherlands)

  • Chris van Oostrum

    (Universiteit Leiden, Leiden, Netherlands)

Abstract

Op 21 april 2021 publiceerde de Europese Commissie een voorstel voor een richtlijn over duurzaamheidsrapportage door ondernemingen, de ‘Corporate Sustainability Reporting Directive' (CSRD). Ongeveer 49.000 ondernemingen in Europa zullen onder de reikwijdte van de CSRD vallen en dienen in hun bestuursverslagen de vereisten uit de CSRD toe te passen, tegenover ongeveer 11.000 ondernemingen nu. De Europese Commissie stelt voor om de informatie waarover gerapporteerd moet worden te specificeren, de rapportages beter toegankelijk en onderling vergelijkbaar te maken door standaardisering en digitalisering, en de rapportage van assurance te voorzien. In dit artikel onderzoeken wij het voorstel voor de CSRD. Wij sluiten deze bijdrage af met enkele conclusies.

Suggested Citation

  • Cees de Groot & Harold Koster & Chris van Oostrum, 2022. "Corporate Sustainability Reporting Directive: naar herziening van de Europese duurzaamheidsverslaggeving," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 96(3-4), pages 61-73, June.
    • Handle: RePEc:arh:jmabec:v:96:y:2022:i:3-4:p:61-73
    DOI: 10.5117/mab.96.82479
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