Corporate Governance and ESG Standards
Corporate Governance and ESG Standards

Author(s): Marina Stefanova
Contributor(s): Savina Mihaylova-Goleminova (Editor)
Subject(s): Law, Constitution, Jurisprudence, Civil Law, Commercial Law
Published by: Сиела Норма АД
Keywords: corporate responsibility and sustainability; CSR; responsible business conduct; Integrated reporting; ESRS
Summary/Abstract: This chapter presents an overview of some issues related to corporate responsibility and sustainability, and more specifically, to the recent European developments regarding strategic management and reporting. The aim is to help corporate governors, members of C-Suites, and investor relations directors and stewards to understand the content of the concept for ‘corporate social responsibility (CSR) practices’ and their usefulness. The principles of modern corporate governance will be examined and how they correlate with the operations, value creation and reporting of individual corporate governance bodies. Finally, the theory of corporate sustainability will be illustrated by the newest ESG standards, KPIs, reporting requirements and standardized measurements.

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