In 2011 the European Commission (EC) tried to determine how to address the problem of a Corporate Social Responsibility (CSR) report. The EC wants to figure out which will be the
best way to introduce a sustainability report in all member states considering the collected opinions and past experiences. Will it be more efficient to make the reporting mandatory and which key performance indicators (KPIs) are necessary to give out a reliable and adequate report? Furthermore, should only stock listed enterprises provide reporting or also small and medium sized companies? Another problem would be whether the report should
be integrated with the existing financial report or be separated.
Due to these political intentions companies have to cope with many changes. So most CEO’s ponder whether a disclosure will be beneficial to them and whether they should participate
voluntary or wait till it is mandatory. Even though the numbers of CSR reports are increasing, only a small percentage of companies worldwide and especially companies which are the
biggest in the world, disclosure such information.
Case Study Mandatory ESG Disclosure
Publication date: 26.08.2015
Case Study Mandatory Environmental, Social, and Governance Disclosure in the EU
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