Perspective privind adoptarea CSRD la nivelul companiilor din Romania și predispoziția acestora de a implementa practicile de raportare integrate

Abstract

Social and climate crises, economic instability, increasingly competitive capital markets, and the demands of stakeholder and regulatory reporting requirements are just some of the reasons why more and more companies are adopting business sustainability reporting practices. In this context, the European Union has developed the Corporate Sustainability Reporting Directive (CSRD), which proposes a set of reporting requirements on social, environmental and governance aspects applicable to companies in Europe. The purpose of this research is to analyze how companies listed on the Bucharest Stock Exchange have integrated the principles and practices of business sustainability reporting into their business strategy, as well as to assess the predisposition of these companies to comply with the reporting requirements specific to the EU Corporate Sustainability Reporting Directive. In order to achieve the proposed goal, the main objectives of the research are to identify reporting requirements specific to ESRS standards, analyze the correlation between companies' business strategy and business sustainability objectives, as well as analyze the relationship between companies' field of activity and their predisposition to report certain categories of information. CZU: [005.35:334.72]:504(498); JEL: M41