Advantages of sustainability reporting standards' interoperability
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[1] Universidad Nebrija
Universidad Nebrija
Madrid, España
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- Localización: Libro de actas del Congreso Internacional Sostenibilidad y Derecho del Sistema Financiero / Juan Bataller Grau (dir.), Josefina Boquera Matarredona (dir.), Rafael Marimón Durá (dir.), Jaume Martí Miravalls (dir.), 2023, ISBN 978-84-09-56301-2, págs. 224-224
- Idioma: inglés
- Texto completo no disponible (Saber más ...)
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Resumen
This study intends to highlight the relevance of a uniform set of standards of sustainability information and how achieving a comparable set of information among undertakings willing or required to disclose their sustainability policies, would result in a more effective application of the information duties that Regulation (EU) 2023/1115 has recently implemented for industrial and commercial businesses. To this end, first we will briefly describe how the EU and the Spanish legislator in turn, have regulated business companies’ sustainability reporting so far. Then we will focus on the role GRI standards and EFRAG’s standards can play in these reporting duties, concluding with a specific reference to the new duties imposed to business undertakings by Regulation (EU) 2023/1115 as an illustration of how interoperability between reporting standards could help businesses and regulators alike in full and effective compliance with their reporting requirements.
