Corporate sustainability reporting directive (CSRD) and its impact on ESG transparency

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dc.contributor.authorRábek, Tomáš
dc.date.accessioned2026-01-29T09:37:34Z
dc.date.available2026-01-29T09:37:34Z
dc.date.issued2025
dc.description.abstract-translatedThe Corporate Sustainability Reporting Directive (CSRD), enacted by the European Parliament and Council in 2022, aims to enhance corporate transparency by extending mandatory sustainability reporting to a broader range of companies. The directive establishes more stringent reporting rules to enhance the disclosure of environmental, social, and governance (ESG) factors in commercial operations. This enhances the openness and comparability of the information firms provide, enabling investors, consumers, and other stakeholders to more effectively evaluate the company's sustainability impact. This paper examines the legislative background, the companies affected, and the expected outcomes of the directive. This paper evaluates the legislative context, scope, and expected outcomes of the European Sustainability Reporting Standards (ESRS) as an integral part of the Sustainability Reporting Directive (CSRD).en
dc.description.sponsorshipVEGA projects 1/0641/23, “Environment and food security: the role of agricultural and fiscal policies”, 1/0625/24 „Financing and insurance in agriculture: market failure and the role of policies and KEGA project 058SPU-4/2024, “International finance and trade in agriculture”en
dc.format11 s.cs
dc.format.mimetypeapplication/pdf
dc.identifier.doihttps://doi.org/10.24132/jbt.2025.15.2.4_13
dc.identifier.issn2788-0079
dc.identifier.urihttp://hdl.handle.net/11025/64537
dc.language.isoenen
dc.publisherZápadočeská univerzita v Plznics
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectsměrnice o podávání zpráv o udržitelnosti podnikůcs
dc.subjectpodávání zpráv o udržitelnostics
dc.subjectESGcs
dc.subjecttransparentnostcs
dc.subjectnefinanční podávání zprávcs
dc.subject.translatedcorporate sustainability reporting directiveen
dc.subject.translatedsustainability reportingen
dc.subject.translatedESGen
dc.subject.translatedtransparencyen
dc.subject.translatednon-financial reportingen
dc.titleCorporate sustainability reporting directive (CSRD) and its impact on ESG transparencyen
dc.typečlánekcs
dc.typearticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
local.files.count1*
local.files.size211647*
local.has.filesyes*

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Číslo 2 (2025)
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