Open access
2026
Accounting and Information Support for Sustainability Reporting: Formation and Adaptation to ESRS Requirements
The introduction of the CSRD and ESRS expands the requirements for disclosing information regarding sustainability impacts, risks, and opportunities, and necessitates the alignment of financial and non-financial data. The fragmentation of reporting information across an enterprise’s subsystems complicates its compilati...
Y. Ishchenko, Oleksii Avdieiev
· Oblik i finansi · 0 citations