We are proud to announce the publication of Marina Angoura’s (Associate of our Banking & Finance department) latest study titled “Corporate Sustainability Reporting on listed companies: the impact of the new EU legal framework,” now available through Nomiki Bibliothiki publications.
In the context of the EU’s growing emphasis on sustainable economic and social development, this comprehensive study provides an in-depth exploration of Directive 2022/2464 of the European Parliament and Council, widely known as the Corporate Sustainability Reporting Directive (CSRD). As the EU intensifies its commitment to sustainability, this Directive represents a pivotal step forward in enhancing the quality, transparency, and reliability of corporate sustainability disclosures.
By highlighting the content of the annually published sustainability report, the study offers a thorough evaluation of the new Directive, highlighting the benefits for stakeholders who rely on ESG (environmental, social, and governance) information, as well as the challenges that listed companies subject to the new regulations are likely to face in meeting these expanded reporting requirements.
In particular, the following key topics are presented and analysed:
- The international and European legal framework that forms the foundation of the CSRD’s establishment, shedding light on its global context and importance.
- The subjective and material scope of the CSRD, detailing which companies are affected and the specific types of sustainability information they are required to disclose.
- The EU sustainability reporting standards (ESRS), which provide the detailed reporting criteria under the CSRD, ensuring consistency and comparability across the EU.
- The link between CSRD and sustainable corporate governance, exploring how the Directive integrates with broader EU goals of promoting responsible business practices and long-term economic resilience.
- The forms of liability of directors for non-compliance, addressing the forms of accountability for breaches of CSRD requirements and the legal implications for company leadership.
The publication is an invaluable resource not only for researchers and legal practitioners focusing on sustainability and corporate governance but also for lawyers, legal advisors, executives of listed companies, and other professionals (accountants, business consultants, etc.), who will be tasked with implementing these new standards in practice. As the CSRD introduces far-reaching changes, the book provides the essential insights needed to navigate the complex legal landscape and to ensure compliance with the new EU sustainability reporting obligations.
We extend our warm congratulations to Marina on this significant achievement and encourage professionals in the legal, financial, and business sectors to delve into this important work for a deeper understanding of the evolving sustainability reporting requirements.
The book is now available for purchase in both paper and digital formats through Nomiki Bibliothiki Publications here: https://www.nb.org/i-ekthesi-biosimotitas-stis-eighmenes-ae.html.
It is also accessible via Nomiki Bibliothiki’s digital legal content platform, Qualex.
