规范可持续发展公司的会计:对即将出台的欧盟指令的一些考虑

ERN: Regulation (European) (Topic) Pub Date : 2014-04-01 DOI:10.54648/eucl2014024

David Monciardini

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引用次数: 6

摘要

2013年4月，欧盟委员会发布了备受期待的关于“非财务报告”的新指令提案。文章指出，委员会使用的框架相当薄弱，并提出了改进建议。它坚持认为，可以制定国家可持续性准则，并将注意力转移到监管大型机构投资者的报告上

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Regulating Accounting for Sustainable Companies: Some Considerations on the Forthcoming EU Directive

On April 2013 the EU Commission published its much anticipated proposal for a new Directive on 'non-financial reporting'. The article suggests that the framework used by the Commission is rather weak and improvements are proposed. It maintains that national sustainability codes could be developed and the attention should shift to regulate large institutional investors' reporting

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ERN: Regulation (European) (Topic)

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