{"id":9354,"date":"2025-01-09T19:46:06","date_gmt":"2025-01-09T19:46:06","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=9354"},"modified":"2025-07-19T06:48:17","modified_gmt":"2025-07-19T06:48:17","slug":"what-will-be-the-impact-of-transposing-directive-eu-2022-2464-of-the-european-parliament-and-of-the-council-in-romania","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2025\/01\/09\/what-will-be-the-impact-of-transposing-directive-eu-2022-2464-of-the-european-parliament-and-of-the-council-in-romania\/","title":{"rendered":"WHAT WILL BE THE IMPACT OF TRANSPOSING DIRECTIVE (EU) 2022\/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL IN ROMANIA?"},"content":{"rendered":"
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Authors: Ramona-Ionela Haragu\u0219, Attila Szora Tama\u0219<\/p>

Vol. 10 \u2022 No. 18 \u2022 May 2025<\/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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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.<\/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>sustainable reporting, non-financial statement, audit opinion, reporting frameworks.<\/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> M41, M42.<\/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.2025.10.18.08<\/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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Authors: Ramona-Ionela Haragu\u0219, Attila Szora Tama\u0219 Vol. 10 \u2022 No. 18 \u2022 May 2025 View abstract PDF View article PDF 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 …<\/p>\n

WHAT WILL BE THE IMPACT OF TRANSPOSING DIRECTIVE (EU) 2022\/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL IN ROMANIA?<\/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":[186],"tags":[],"yoast_head":"WHAT WILL BE THE IMPACT OF TRANSPOSING DIRECTIVE (EU) 2022\/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL IN ROMANIA? - 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\/2025\/01\/09\/what-will-be-the-impact-of-transposing-directive-eu-2022-2464-of-the-european-parliament-and-of-the-council-in-romania\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"WHAT WILL BE THE IMPACT OF TRANSPOSING DIRECTIVE (EU) 2022\/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL IN ROMANIA? - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Authors: Ramona-Ionela Haragu\u0219, Attila Szora Tama\u0219 Vol. 10 \u2022 No. 18 \u2022 May 2025 View abstract PDF View article PDF 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 … WHAT WILL BE THE IMPACT OF TRANSPOSING DIRECTIVE (EU) 2022\/2464 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL IN ROMANIA? 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