IDEAS home Printed from https://ideas.repec.org/a/fst/rfsisf/v10y2025i18p147-163.html
   My bibliography  Save this article

What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?

Author

Listed:
  • Ramona-Ionela Haraguș

    (University ,,1 December 1918”, Alba Iulia, Romania)

  • Attila Szora Tamaș

    (University ,,1 December 1918”, Alba Iulia, Romania)

Abstract

Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022, amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards sustainability reporting by undertakings, the L-series, no. 322, of 16 December 2022, was published in the Official Journal of the European Union. The purpose of this research is to establish, through a conceptual approach, which are the aspects regulated by the European Directive transposed, which will be the normative acts subject to modification/completion following the transposition of Directive (EU) 2022/2464 in Romania, as well as the provisions regarding the audit of the annual financial situations. The adoption of the Directive on social and environmental responsibility (CSRD) aims to improve the way in which entities report social and environmental information in order to increase standardisation, consistency and comparability of non-financial information submitted across the Union.

Suggested Citation

  • Ramona-Ionela Haraguș & Attila Szora Tamaș, 2025. "What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?," Journal of Financial Studies, Institute of Financial Studies, vol. 10(18), pages 147-163, May.
    • Handle: RePEc:fst:rfsisf:v:10:y:2025:i:18:p:147-163
    DOI: 10.55654/JFS.2025.10.18.08
    as

    Download full text from publisher

    File URL: https://revista.isfin.ro/wp-content/uploads/2025/01/8.-Haragus-Ramona-et..pdf
    Download Restriction: no
    File URL: https://revista.isfin.ro/2025/01/09/what-will-be-the-impact-of-transposing-directive-eu-2022-2464-of-the-european-parliament-and-of-the-council-in-romania/
    Download Restriction: no
    File URL: https://libkey.io/10.55654/JFS.2025.10.18.08?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:fst:rfsisf:v:10:y:2025:i:18:p:147-163. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Cosmin Catalin Olteanu (email available below). General contact details of provider: https://edirc.repec.org/data/isfinro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.