{"id":6763,"date":"2023-11-28T15:37:33","date_gmt":"2023-11-28T15:37:33","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=6763"},"modified":"2023-12-22T15:30:52","modified_gmt":"2023-12-22T15:30:52","slug":"the-impact-of-corporate-sustainability-reporting-directive-on-financial-reporting","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2023\/11\/28\/the-impact-of-corporate-sustainability-reporting-directive-on-financial-reporting\/","title":{"rendered":"THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTING"},"content":{"rendered":"
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Authors: Lauren\u021biu Paul Barang\u0103, Elena-Ioana Ifrim<\/p>

Vol. 8 \u2022 No. 15 \u2022 November 2023<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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Abstract<\/strong><\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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The current concern about moving towards a sustainable environment and facilitating the green transition has led to the development of a new legislative framework, comprising as many companies as possible in the area of applicability, which will take steps to apply the new reporting requirements. The new legislative framework referred to in this article is called Corporate Sustainability Reporting Directive (CSRD) and will replace the Non-Financial Reporting Directive (NFRD).
Thus, the article follows the impact of CSRD on financial reporting, comprising a market study on the companies listed on the Bucharest Stock Exchange and on the way in which the new legislative framework impacts the financial statements elaborated by them.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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Keywords:<\/strong> CSRD, ESG, sustainability, financial reporting, climate change<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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JEL Classification: <\/strong>G30, M14, M40, Q50, Q53, Q54, Q56<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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DOI: <\/strong>10.55654\/JFS.2023.8.15.14
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Authors: Lauren\u021biu Paul Barang\u0103, Elena-Ioana Ifrim Vol. 8 \u2022 No. 15 \u2022 November 2023 View article PDF View abstract PDF Abstract The current concern about moving towards a sustainable environment and facilitating the green transition has led to the development of a new legislative framework, comprising as many companies as possible in the area of …<\/p>\n

THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTING<\/span> Read More »<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[180],"tags":[],"yoast_head":"THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTING - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2023\/11\/28\/the-impact-of-corporate-sustainability-reporting-directive-on-financial-reporting\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTING - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Authors: Lauren\u021biu Paul Barang\u0103, Elena-Ioana Ifrim Vol. 8 \u2022 No. 15 \u2022 November 2023 View article PDF View abstract PDF Abstract The current concern about moving towards a sustainable environment and facilitating the green transition has led to the development of a new legislative framework, comprising as many companies as possible in the area of … THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTING Read More »\" \/>\n<meta property=\"og:url\" content=\"https:\/\/revista.isfin.ro\/en\/2023\/11\/28\/the-impact-of-corporate-sustainability-reporting-directive-on-financial-reporting\/\" \/>\n<meta property=\"og:site_name\" content=\"Revista de Studii Financiare\" \/>\n<meta property=\"article:published_time\" content=\"2023-11-28T15:37:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-12-22T15:30:52+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ri_admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebSite\",\"@id\":\"https:\/\/revista.isfin.ro\/#website\",\"url\":\"https:\/\/revista.isfin.ro\/\",\"name\":\"Revista de Studii Financiare\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/revista.isfin.ro\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/revista.isfin.ro\/2023\/11\/28\/the-impact-of-corporate-sustainability-reporting-directive-on-financial-reporting\/#webpage\",\"url\":\"https:\/\/revista.isfin.ro\/2023\/11\/28\/the-impact-of-corporate-sustainability-reporting-directive-on-financial-reporting\/\",\"name\":\"THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTING - 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