In 2011, the European Commission was deciding on the best way to best change the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) tips. Previous directives had advocated that ESG tips is reported by European companies, but now the EC was determining if organizations ought to be asked to reveal nonfinancial info.
Mandatory Environmental, Social, and Governance Disclosure in the European Union Case Study Solution
The EC had to determine when ESG disclosure would be integrated with financial content in a single annual report, and what types of organizations would be required to divulge, which international framework would function as a typical reporting guideline. This case summarizes the history and trends of corporate social responsibility reporting to encourage a discussion throughout the selection points and implications of reporting regulations.
PUBLICATION DATE: June 15, 2011 PRODUCT #: 111120-HCB-ENG
This is just an excerpt. This case is about FINANCE & ACCOUNTING