TY  - GEN 
AU  - Martínez Torres, Virginia
PY  - 2024
UR  - https://hdl.handle.net/10481/96601
AB  - Sustainability reports have undergone significant
evolution with the implementation of Directive 2022/2464
(CSRD). Despite the standardization efforts through the European
Sustainability Reporting Standards (ESRS) developed by
EFRAG, in 2023, the...
LA  - eng
PB  - John Paul II Catholic University of Lublin
KW  - NFRD
KW  - NFIS
KW  - CSRD
TI  - Regulatory Developments on Sustainability Issues in Light of Delegated Regulation (EU) 2023/2772 (ESRS)
DO  - 10.31743/recl.17459
ER  -