Mandatory corporate social responsibility reporting in the EU

comprehensive analysis of various corporate reporting instruments’curr capacity and future potential to convey non-financial information

Dániel Gergely Szabó

gebonden: € 95.50: GRATIS verzending! (NL)
ISBN: 9789462366909, August 2016
Formaat: 24.7 (h) x 17.3 (b) x 2.7 (d) cm. Gewicht: 751 gram.

Uitgever: Eleven international publishing

serienaam/reeks: Dovenschmidt Monographs


Although non-financial or CSR-reporting has attracted increasing attention in the last decades, it only recently entered the legal discourse. This book narrows the gap between CSR reporting and legal disclosure requirements. It analyses financial, management, and corporate governance reporting, as well as other dedicated reporting types. The author investigates what legal framework underpins these disclosure types; to what extent these instruments mandate the disclosure of non-financial information; and if they have potential to expand their non-financial disclosure requirements. The findings suggest that mandatory nonfinancial reporting is less developed than expected. It further recommends more narrow and elaborate disclosure obligations to achieve higher transparency in CSR matters.

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