Current Trends in European Sustainability Reporting Legislation
Current Trends in European Sustainability Reporting Legislation

Summary/Abstract: An increasing number of non-financial indicators and risks related to the social, environmental and governmental aspects of the activity have a significant impact on the global value of a company in last years. The purpose of this article is to be reviewed European sustainability reporting landscape and to carry out a critical analysis of the legislation of sustainability reporting, and on this basis the main problems and perspectives in its development to ne outlined. Our findings suggest that the creation of two parallel regimes for non-financial reporting will create further confusion among companies as to which standards to be applied.

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