Taxonomy for Transparency in Non-Financial Statements – Clear Duty With Unclear Sanction
نویسندگان
چکیده
Abstract The updated Directive 2013/34/EU brought a legal duty for large undertakings in the EU to include their management report non-financial statement. Considering UN Agenda 2030, European Green Deal and Action Plan on Financing Sustainable Growth, there was enacted Regulation (EU) 2020/852 aka Taxonomy which adds this reporting information about environmental sustainability of economic activities. What does it mean? Who, when what must disclose are sanctions that? businesses stakeholders need answers these four questions order satisfy as well boost effectiveness, efficiency legitimacy. A holistic deep content, comparative contextual analysis with teleological interpretation is performed rather surprising along more general observations law policies proposed. defined subjects imposed, but sanction mechanism missing.
منابع مشابه
Clopidogrel resistance - a clear problem with an unclear solution.
Over the last decade, dual antiplatelet therapy has been polymorphism and bleeding outcomes in their analysis. shown to be of significant benefit for secondary prevention in millions of patients with acute coronary syndromes (ACS), in those undergoing percutaneous coronary interventions (PCI), and in those with atrial fibrillation unable to take warfarin. Much like any other therapeutic agent, ...
متن کاملAnalyzing Financial Statements
1. Describe the balanced scorecard and dashboard reporting. 2. Describe the four key elements of dashboard reporting. 3. Explain what the most important measure of financial success is. 4. Explain what a health care firm’s primary financial objective should be. 5. Describe the critical drivers of financial performance. 6. Discuss relevant healthcare financial performance measures. 7. Describe t...
متن کاملThe Real Effects of Mandatory Non-Financial Disclosures in Financial Statements
We examine the real effects of mandatory, non-financial disclosures, introduced into securities regulation under the Dodd-Frank Act, which require firms to disclose their mine-safety records in their financial reports. Most, if not all, of the information included in these disclosures was already publicly available, which allows us to examine the incremental effects of including the information...
متن کاملA hybrid model based on machine learning and genetic algorithm for detecting fraud in financial statements
Financial statement fraud has increasingly become a serious problem for business, government, and investors. In fact, this threatens the reliability of capital markets, corporate heads, and even the audit profession. Auditors in particular face their apparent inability to detect large-scale fraud, and there are various ways to identify this problem. In order to identify this problem, the majori...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Danube
سال: 2022
ISSN: ['1804-6746', '1804-8285']
DOI: https://doi.org/10.2478/danb-2022-0011