Efectele implementării Directivei europene nr.2464/2022 asupra sustenabilității globale a companiilor

Abstract

Sustainability is one of the greatest challenges of our time. Issues such as poverty, climate change and overuse of resources are of concern to a growing number of individuals, governments and organisations. As a result, companies are starting to feel the pressure to report their performance in this regard to all stakeholders. At the same time, as part of sustaining the success of a business, managers need to consider ensuring financial sustainability to meet the challenges of this environment. The stated aim of the research is to identify the effects of the implementation of the European Directive 2464/2022 on the overall sustainability of companies. In order to achieve the proposed aim, the following objectives have been formulated: Objective 1 - Contribution of the paper to the literature in the field of non-financial reporting; Objective 2 - Study of the impact of the implementation of Directive 2022/2464/EU at Member State level. The methodology used for the elaboration of this paper is the documentary analysis, which is based on a review of national and international literature on the impact of the implementation of this Directive on the sustainability of companies. The results obtained are useful for those companies that wish to implement this directive in their own activity, but also for those companies listed on the Stock Exchange, which are obliged to implement social responsibility policies in their activity. CZU: [334.72:504.06]:[346.7:061.1EU]; DOI: https://doi.org/10.53486/issc2024.82