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The evolution, implementation and futureof the mandatory non-financial reporting in the EuropeanUnion (EU)

Başlık çevirisi mevcut değil.

  1. Tez No: 718709
  2. Yazar: ASLI İBİŞ
  3. Danışmanlar: DR. DİONYSİA KATELOUZOU
  4. Tez Türü: Yüksek Lisans
  5. Konular: Hukuk, Law
  6. Anahtar Kelimeler: Belirtilmemiş.
  7. Yıl: 2022
  8. Dil: İngilizce
  9. Üniversite: King's College London
  10. Enstitü: Yurtdışı Enstitü
  11. Ana Bilim Dalı: Belirtilmemiş.
  12. Bilim Dalı: Belirtilmemiş.
  13. Sayfa Sayısı: 55

Özet

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Özet (Çeviri)

This work attempts to provide a multidimensional analysis regarding the mandatory non-financial reporting practice adopted at the EU-level with the Directive 2014/95/EU in light of three dimensions: the evolution, implementation and future prospects. Firstly, the work discusses the introduction of the non-financial reporting practice in the EU and the rationale that lies behind its adoption. Then, it analyses the evolution of the Directive 2014/95/EU, by starting with a comparison of the Member States' positions at the negotiation stage and continues with the outcome of the negotiations, the text adopted and the key features provided thereunder. The work puts an emphasis on the“flexibility”feature and questions the impact of it in practice, at country-level. Therefore, secondly, it comparatively assesses the transposition status in the Member States and provides a snapshot of the divergent implementations among them. Finally, the work observes the recent developments with respect to the mandatory non-financial reporting, in order to determine the future initiatives that would solve the weaknesses of the Directive 2014/95/EU. In this regard, the work particularly analyses the Action Plan 2018 on Financing Sustainable Growth, which considers the non-financial reporting mechanism as a sustainability strategy and embodies initiatives that would strengthen the corporate transparency on social and environmental issues. Furthermore, it signals developments, which would support harmonization in this field. Along with the Action Plan, the work also points out several suggestions made by the scholars that are aiming to solve the lack of harmonization and the inconsistency problem. This work tries to contribute to the existing literature by providing an overview analysis with respect to the evolution, implementation and future of the mandatory non-financial reporting in the EU and particularly by observing the divergences at country-level and together with the future prospective initiatives

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