European Commission - New Regulations Concerning Environmental and Social Impact Reporting PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download European Commission - New Regulations Concerning Environmental and Social Impact Reporting PDF full book. Access full book title European Commission - New Regulations Concerning Environmental and Social Impact Reporting by Katharina Pichler. Download full books in PDF and EPUB format.
Author: Katharina Pichler
Publisher:
ISBN:
Category :
Languages : en
Pages : 54
Get Book Here
Book Description
The European Commission has released a new directive concerning sustainability reporting that must be implemented in thousands of companies by 2017. Many companies already report on sustainability. Thus, the question emerges whether companies already fulfil the requirements for reasons of legitimacy, signalling and authenticity, regardless of the new directive. A multiple comparative case study of exemplary companies with triangulation through qualitative expert interviews has been conducted. Business reports, newspapers and interviews have been coded deductively and inductively. The exemplary companies already fulfil the majority of the new requirements. The result of the coding is a framework of five categories, namely, motives, legitimacy, integration, signalling and authenticity. It has been identified that motives have changed and sustainability reporting has developed into an instrument for legitimacy. The implementation has become more standardised and distinct signals have gained in significance to attain authenticity.
Author: Katharina Pichler
Publisher:
ISBN:
Category :
Languages : en
Pages : 54
Get Book Here
Book Description
The European Commission has released a new directive concerning sustainability reporting that must be implemented in thousands of companies by 2017. Many companies already report on sustainability. Thus, the question emerges whether companies already fulfil the requirements for reasons of legitimacy, signalling and authenticity, regardless of the new directive. A multiple comparative case study of exemplary companies with triangulation through qualitative expert interviews has been conducted. Business reports, newspapers and interviews have been coded deductively and inductively. The exemplary companies already fulfil the majority of the new requirements. The result of the coding is a framework of five categories, namely, motives, legitimacy, integration, signalling and authenticity. It has been identified that motives have changed and sustainability reporting has developed into an instrument for legitimacy. The implementation has become more standardised and distinct signals have gained in significance to attain authenticity.
Author: Kilian Bizer
Publisher: Springer Science & Business Media
ISBN: 3642116701
Category : Law
Languages : en
Pages : 159
Get Book Here
Book Description
This volume contains papers presented in a workshop of international experts in September 2008 in Berlin. The experts discussed how environmental consequences of EU legislation can be incorporated in a more effective way. In other words, this contribution focuses on the question of which measures can strengthen the cons- eration of environmental effects in the EU impact assessment procedure and in the subsequent legislative decision-making process. This allows drawing conclusions for the impact assessment process in Germany. This volume begins with an introductory paper (Bizer/Lechner/Führ) which served as the basis for discussion in our workshop. The questions raised in this paper are addressed by the authors of the subsequent chapters. Stephen White (DG Environment, EU-Commission) discusses the impact assessment from an int- nal perspective within the Commission. Pendo Maro (European Environmental Bureau) reviews the impact assessment practice from the perspective of an en- ronmental NGO. Martin Schmidt et al. discuss the potential for more formalism to strengthen environmental issues within impact assessments and favour a checklist.
Author: Andrea Renda
Publisher: CEPS
ISBN: 9290796006
Category : Business & Economics
Languages : en
Pages : 175
Get Book Here
Book Description
The importance of ex ante and ex post impact assessment in streamlining the regulatory environment and improving the legislative process has been stressed by scholars and testified to by international best practices. The potential benefits of regulatory impact assessment are also being rediscovered by EU officials, who lose no chance to recall that the Commission's ambitious "growth and jobs" strategy heavily depends on the pervasiveness of impact assessment in the regulatory process at EU and member state level. This study, conceived for scholars and policymakers, provides an overview of the state of the art on impact assessment. It focuses on the latest developments in the United States, UK, and EU, and presents a scorecard analysis of the Commission's extended impact assessments. The author concludes with a road map for improving the transparency, efficiency, and effectiveness of the EU Integrated Impact Assessment model.
Author: Mar Campins Eritja
Publisher: Routledge
ISBN: 1000284638
Category : Law
Languages : en
Pages : 186
Get Book Here
Book Description
This book examines how the EU can be a more proactive actor in the promotion of the principles of sustainability and fairness from a legal environmental perspective. The book is one of the results of the research activity of the Jean Monnet Chair in EU Environmental Law (2017-2020) funded by the European Commission under the Erasmus+ programme. The European Union and Global Environmental Protection: Transforming Influence into Action begins with an introduction of the key EU competences, instruments and mechanisms, as well as the current international challenges at the EU level. It then explores case study examples from four regulated fields: climate change, biodiversity, multilateral trade, unregulated fishing, and access to justice; and four unregulated areas: mainstreaming of the Sustainable Development Goals in EU policies, and environmental justice, highlighting the extent to which the EU might align with international environmental regimes or extend its normative power. This volume will be of great relevance to students, scholars, and EU policy makers with an interest in international environmental law and policy.
Author: OECD
Publisher: OECD Publishing
ISBN: 9264608532
Category :
Languages : en
Pages : 202
Get Book Here
Book Description
Laws and regulations affect the daily lives of businesses and citizens. It is important that they are designed in a way that takes account of their social, environmental and business impacts and ensures they remain relevant in today’s fast-changing context. The second edition of the Better Regulation Practices across the European Union report analyses recent developments and current practices for improving the quality of laws and regulations across all 27 EU Member States and the European Union.
Author: Anne C. M. Meuwese
Publisher: Kluwer Law International B.V.
ISBN: 9041127208
Category : Law
Languages : en
Pages : 330
Get Book Here
Book Description
Recent constitutional thinking has directed its attention to the profound impact of 'soft' norms on the way legislation is made. This book identifies the European Union's impact assessment regime as a source of these norms. In 2002 the European Commission - later followed by the European Parliament and the Council of Ministers - committed to performing rigorous assessment of the economic, social and environmental impacts of policy options before adopting (legislative) proposals. Applying a 'constitutional lens' to this 'regulatory' topic, Anne Meuwese examines both the details and the framework of IA in EU lawmaking to date, drawing attention to its strengths, its contradictions, and its power to enhance the deliberative quality of legislative debates. Integrating the perspectives of political scientists and economists with the concerns of legal scholars and practitioners, Dr Meuwese describes and interrelates such aspects of the subject as the following: the potential role of impact assessment as a catalyst of legal principles, by emphasising or overriding norms that govern both the procedural and the substantive aspects of the EU legislative process; the 'constitutional tasks' of impact assessment as applied to European legislative proposals, especially relating to subsidiarity, proportionality, and the precautionary principle; the formal and informal extension of the scope of impact assessment beyond the co-decision procedure; the question whether impact assessment crosses the line between informing the legislator and fettering legislative discretion. In the course of her analysis Dr Meuwese develops models for possible usages of IA in EU lawmaking, analyses the implementation of impact assessment processes in the European Commission, the European Parliament and the Council as well as the roles of relevant 'co-actors', and offers results of empirical research in the forms of a survey of EU legislative practice and in-depth case studies of four EU legislative dossiers.
Author: Malte Kanngießer
Publisher: GRIN Verlag
ISBN: 3389074554
Category : Business & Economics
Languages : en
Pages : 21
Get Book Here
Book Description
Research Paper (undergraduate) from the year 2024 in the subject Business economics - Accounting and Taxes, grade: 1,3, University of Applied Sciences Essen (BWL II), course: Value Based Controlling and International Accouting, language: English, abstract: Environmental, Social, and Governance (ESG) considerations are increasingly crucial in the corporate world, driven by stakeholder demands for transparency and accountability. Europe is leading this shift with the Corporate Sustainability Reporting Directive (CSRD), which mandates comprehensive ESG disclosures. This directive marks a transition from voluntary initiatives to mandatory compliance, requiring companies to integrate sustainability into their core strategies and operations. This study explores the current status of ESG reporting requirements in Europe and their potential impact on corporate reporting. Using a mixed-method approach, the research combines qualitative and quantitative analysis of official documents, academic studies, and industry reports. The evolution of ESG reporting in Europe began with Directive 2013/34/EU, which mandated non-financial disclosures but had limited success. The CSRD, introduced by Directive (EU) 2022/2464, significantly expands the scope of companies required to report, aiming for nearly 75% of EU companies to comply. This expansion aligns with the European Green Deal’s vision of making Europe the first climate-neutral continent. The CSRD mandates sustainability information in official company reports or online, ensuring transparency and accountability through 'Double Materiality'. The CSRD impacts both internal and external reporting. Internally, companies must enhance data collection and analysis, involving management and supervisory bodies in sustainability issues. This requirement extends to the entire value chain, increasing administrative burdens and costs. Externally, transparent ESG reporting can enhance stakeholder trust, attract investments, and improve reputation, though non-compliance risks reputational damage and financial penalties. Despite challenges, effective ESG reporting under the CSRD offers significant benefits, including improved stakeholder relations, access to capital, and opportunities for innovation and growth. The directive’s alignment with international standards like the IFRS Sustainability standards ensures consistent and credible reporting.
Author: Simon Marsden
Publisher: Routledge
ISBN: 1134075138
Category : Law
Languages : en
Pages : 322
Get Book Here
Book Description
This book examines 'The Espoo Convention on Environmental Impact Assessment in a Transboundary Context', which celebrates the twentieth anniversary of its adoption in 2011, and its 'Kiev Protocol on Strategic Environmental Assessment' which came into force in July 2010. In addition to contributing to international environmental law, the Convention has prompted significant changes to European environmental law. The chapters in this collection explain the role of transboundary environmental impact assessment in international and European law, and explore the relationship between international and European law in the context of potential application of the Convention. They also examine examples of the Convention in practice, and consider the potential application of the Protocol. While the focus of the book is on the situation in the European Union, reference is made to the relationship between EU and non-EU member states, notably in connection with important cases in the Arctic, the Danube Delta and the Baltic Sea.
Author: Beate Sjåfjell
Publisher: Routledge
ISBN: 131766471X
Category : Law
Languages : en
Pages : 328
Get Book Here
Book Description
The relationship between environmentally sustainable development and company and business law has emerged in recent years as a matter of major concern for many scholars, policy-makers, businesses and nongovernmental organisations. This book offers a conceptual analysis of the principles of sustainable development and environmental integration in the EU legal system. It particularly focuses on Article 11 of the Treaty on the Functioning of the European Union (TFEU), which states that EU activities must integrate environmental protection requirements and emphasise the promotion of sustainable development. The book gives an overview of the role played by the environmental integration principle in EU law, both at the level of European legislation and at the level of Member State practice. Contributors to the volume identify and analyse the main legal issues related to the importance of Article 11 TFEU in various policy areas of EU law affecting European businesses, such as company law, insurance and state aid. In drawing together these strands the book sets out the requirements of environmental integration and examines its impact on the regulation of business in the EU. The book will be of great use and interest to students and researchers of business law, environment law, and EU law.
Author: Ute Collier
Publisher:
ISBN:
Category : Environmental law
Languages : en
Pages : 52
Get Book Here
Book Description
