{"title":"企业可持续发展报告：双重重要性、影响和法律风险","authors":"Félix E. Mezzanotte","doi":"10.1080/14735970.2024.2319058","DOIUrl":null,"url":null,"abstract":"Following the enactment of the Corporate Sustainability Reporting Directive and the creation of the European Sustainability Reporting Standards (ESRS rules), the European Union has set a new regime...","PeriodicalId":44517,"journal":{"name":"Journal of Corporate Law Studies","volume":"18 1","pages":""},"PeriodicalIF":1.2000,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Corporate sustainability reporting: double materiality, impacts, and legal risk\",\"authors\":\"Félix E. Mezzanotte\",\"doi\":\"10.1080/14735970.2024.2319058\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Following the enactment of the Corporate Sustainability Reporting Directive and the creation of the European Sustainability Reporting Standards (ESRS rules), the European Union has set a new regime...\",\"PeriodicalId\":44517,\"journal\":{\"name\":\"Journal of Corporate Law Studies\",\"volume\":\"18 1\",\"pages\":\"\"},\"PeriodicalIF\":1.2000,\"publicationDate\":\"2024-02-26\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Corporate Law Studies\",\"FirstCategoryId\":\"96\",\"ListUrlMain\":\"https://doi.org/10.1080/14735970.2024.2319058\",\"RegionNum\":4,\"RegionCategory\":\"社会学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"LAW\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Corporate Law Studies","FirstCategoryId":"96","ListUrlMain":"https://doi.org/10.1080/14735970.2024.2319058","RegionNum":4,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"LAW","Score":null,"Total":0}
Corporate sustainability reporting: double materiality, impacts, and legal risk
Following the enactment of the Corporate Sustainability Reporting Directive and the creation of the European Sustainability Reporting Standards (ESRS rules), the European Union has set a new regime...
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