CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD): A GUIDE FOR REPORTING ON SUSTAINABILITY IN THE EU MARKET

Ernani Contipelli

doi:10.14210/nej.v29n3.p843-865

Autores/as

Ernani Contipelli Webster University https://orcid.org/0000-0003-3506-9326

DOI:

https://doi.org/10.14210/nej.v29n3.p843-865

Palabras clave:

Informes de Sostenibilidad, Sostenibilidad Corporativa, Factores ESG, Pacto Verde Europeo

Resumen

Contextualización: La Unión Europea está desarrollando nuevas normativas como parte del Pacto Verde Europeo para guiar a las empresas hacia la sostenibilidad y la mejora del cumplimiento. Una regulación clave es la Directiva de Informes de Sostenibilidad Corporativa (CSRD), que tiene como objetivo aumentar la transparencia y responsabilizar a las empresas por sus prácticas de sostenibilidad, proporcionando a las partes interesadas información sobre su enfoque a las cuestiones de sostenibilidad, incluidos los factores ambientales, sociales y de gobernanza (ESG) y la doble materialidad.

Objetivos: El artículo profundiza en ideas clave relacionadas con los informes de sostenibilidad, centrándose en los factores ESG, la evaluación de la doble materialidad, la medición del impacto y el greenwashing. Concluye analizando los elementos más importantes de la CSRD y los Estándares Europeos de Informes de Sostenibilidad (ESRS).

Método: El artículo utiliza el método inductivo y realiza una revisión bibliográfica y un análisis exploratorio de los principales conceptos y normativas relacionados con la sostenibilidad corporativa y los informes de sostenibilidad.

Resultados: La CSRD intenta crear una hoja de ruta para una contribución significativa a la sostenibilidad ampliando el alcance de las organizaciones sujetas a regulación, estableciendo criterios consistentes de informes y mejorando la calidad y la comparabilidad general de las divulgaciones de sostenibilidad para aumentar la transparencia, la responsabilidad y la coordinación de esfuerzos.

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Biografía del autor/a

Ernani Contipelli, Webster University

Professor at the Webster University - Campus Leiden and Tashkent, the Central American Institute of Public Administration, United International Business Schools (UIBS), and Editor-in-Chief at Connections for Sustainability Journal. He holds two post-doctorate degrees in Comparative Politics and a Ph.D. in Public Law. He has experience in the academic field in different countries and various publications on his research areas of interest: Sustainability, Circular Economy and International Cooperation.

Citas

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