Mandatory ESG Reporting and XBRL Taxonomies Combination: ESG Ratings and Income Statement, a Sustainable Value-Added Disclosure

نویسندگان

چکیده

Corporate financial statements address multiple stakeholders’ needs. International Financial Reporting Standards (IFRSs), among others, allow two different classifications, “by function of expense” and nature expense”, for the statement profit loss other comprehensive income period (from now on, also identified in short as “Income Statement”, or “IS”). XBRL standards ensure compliance consistency statements’ drafting filing. taxonomies reflect Income Statement IFRS disclosure requirement {310000} {320000} codifications, respectively. Given recent EU enhanced regulations that proposed extend mandatory ESG reporting to SMEs, this study aims design recommend an additional embed structured Environmental, Social, Governance (ESG) disclosure. A restatement IS is organised following adjusted Value-Added perspective fit purpose sustainability The above-mentioned should be suitable adaptable entities any size operating industry. This goal can achieved through customised input weighting. Therefore, applied research fill a current gap, ensuring comparability encouraging disclosures standardisation. Two more items (IFRS-based) structure are suggested, leading introduction one fully “{330000}—Statement income, loss, by Added Value, based” semi-structured “{814000}—Notes—ESG Ratings Reporting” better discuss disclose assumptions results Statement.

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ژورنال

عنوان ژورنال: Sustainability

سال: 2021

ISSN: ['2071-1050']

DOI: https://doi.org/10.3390/su13168876