The role of non-financial performance indicators and integrated reporting in achieving sustainable value creation
Study
10-09-2021
Structured analysis of the current scientific evidence on the effects of sustainability reporting including non-financial performance indicators, stand-alone sustainability reporting as well as integrated reporting. It discusses the benefits and challenges particularly related to internal decision-making, external transparency as well as financial and non-financial/environmental, social and governance effects. Further, it offers policy recommendations in view of the European Commission’s proposal on the Corporate Sustainability Reporting Directive.
Study
External author
Tami DINH, Anna HUSMANN, Gaia MELLONI
About this document
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Keyword
- BUSINESS AND COMPETITION
- business organisation
- corporate social responsibility
- directive (EU)
- economic policy
- economic policy
- ECONOMICS
- ENVIRONMENT
- environmental impact
- environmental policy
- EUROPEAN UNION
- European Union law
- PRODUCTION, TECHNOLOGY AND RESEARCH
- quality of life
- research and intellectual property
- research policy
- smart technology
- social framework
- SOCIAL QUESTIONS
- technology and technical regulations