{"title":"欧盟法律下的企业环境报告:历史性的成就还是适度的进步?","authors":"Janja Hojnik","doi":"10.1163/18760104-01401004","DOIUrl":null,"url":null,"abstract":"This article deals with legal aspects of sustainable reporting in the EU. It explores the state of affairs in sustainability reporting regulation and points out recent increased support for integrated reporting by the EU institutions, which lead to the newly adopted Directive 2014/95/EU that obliged the Member States to adopt implementing regulation by 6 December 2016. Consequently large companies within its scope need to adjust their reporting as of their 2017 financial year. The article assesses its achievements as well as points out some missed opportunities of the Directive by deliberating legal alternatives for more effective regulation of non-financial reporting in the future.","PeriodicalId":43633,"journal":{"name":"Journal for European Environmental & Planning Law","volume":"14 1","pages":"41-75"},"PeriodicalIF":1.2000,"publicationDate":"2017-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1163/18760104-01401004","citationCount":"2","resultStr":"{\"title\":\"Environmental Corporate Reporting under eu Law: Historic Achievement or Just a Moderate Step Forward?\",\"authors\":\"Janja Hojnik\",\"doi\":\"10.1163/18760104-01401004\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This article deals with legal aspects of sustainable reporting in the EU. It explores the state of affairs in sustainability reporting regulation and points out recent increased support for integrated reporting by the EU institutions, which lead to the newly adopted Directive 2014/95/EU that obliged the Member States to adopt implementing regulation by 6 December 2016. Consequently large companies within its scope need to adjust their reporting as of their 2017 financial year. The article assesses its achievements as well as points out some missed opportunities of the Directive by deliberating legal alternatives for more effective regulation of non-financial reporting in the future.\",\"PeriodicalId\":43633,\"journal\":{\"name\":\"Journal for European Environmental & Planning Law\",\"volume\":\"14 1\",\"pages\":\"41-75\"},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2017-04-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1163/18760104-01401004\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal for European Environmental & Planning Law\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1163/18760104-01401004\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal for European Environmental & Planning Law","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1163/18760104-01401004","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"LAW","Score":null,"Total":0}
Environmental Corporate Reporting under eu Law: Historic Achievement or Just a Moderate Step Forward?
This article deals with legal aspects of sustainable reporting in the EU. It explores the state of affairs in sustainability reporting regulation and points out recent increased support for integrated reporting by the EU institutions, which lead to the newly adopted Directive 2014/95/EU that obliged the Member States to adopt implementing regulation by 6 December 2016. Consequently large companies within its scope need to adjust their reporting as of their 2017 financial year. The article assesses its achievements as well as points out some missed opportunities of the Directive by deliberating legal alternatives for more effective regulation of non-financial reporting in the future.
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