Title:

European Union regulatory requirements relating to Sustainability Reporting. The case of Sweden

Title in Polish:

Ureglowania prawne Unii Europejskiej odnoszące się do sprawozdawczości zrównoważonego rozwoju. Przykład Szwecji

Creator:

Hąbek, Patrycja ; Wolniak, Radosław

Abstract:

In this paper the issues of sustainability reporting and particular the regulations in the European Union in this field are presented. In connection with the annual increasing number of published sustainability reports the question raises of whether the practice should be voluntary or mandatory – regulated by law? The first part of the article discusses the existing regulations in the European Union in this area. The second part presents an example of the solutions adopted in one of the Member States.

Keywords:

sustainability reporting ; CSR reporting ; regulations ; Directive 2006/46/EC ; GRI Guidelines

Date:

2013

Format:

application/pdf

Language:

eng

Licence:

CC-BY 3.0