Non-financial disclosures requirements as a regulation model for promoting and imposing sustainable finance within the European Union
Non-financial disclosures requirements as a regulation model for promoting and imposing sustainable finance within the European Union
Author(s): Agnieszka WichaSubject(s): Politics / Political Sciences, Politics, Economy, Environmental and Energy policy, EU-Accession / EU-DEvelopment, Socio-Economic Research
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: sustainable finance; CSRD; EU Green Deal; non-financial reports
Summary/Abstract: The Author is going to analyse the role of non-financial disclosures in the achieving goals established in the European Green Deal (EGD). There is the presentation of the aims presented in the EGD and created within the EU regulations in the area of sustainable finance. The Author also explained the definition of sustainable finance. In the last part of the Article the Author presented the current state and recommended change in the rules of non-financial reporting. Finally, the Article presented the connection between non-financial reports and sustainable finance and usability of CSRD in the architecture of sustainable finance.
Journal: Annales Universitatis Mariae Curie-Sklodowska, sectio M – Balcaniensis et Carpathiensis
- Issue Year: 6/2021
- Issue No: 1
- Page Range: 129-144
- Page Count: 16
- Language: English
