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商品編號： 9-111-120 出版日期： 2011/06/15 作者姓名： Eccles, Robert G.;Serafeim, George;Andrews, Phillip 商品類別： Other 商品規格： 26p 再版日期： 2013/02/22 地域： 產業： 個案年度： 2010 - 2011
商品敘述：
In 2011, the European Commission was deciding on how to best modify the existing European Union policy on corporate disclosure of environmental, social, and governance (ESG) information. Previous directives had recommended that European companies report ESG information, but now the EC was deciding if organizations should be required to disclose nonfinancial information. The EC had to determine what types of organizations would be required to disclose, which international framework would serve as a standard reporting guideline, and if ESG disclosure would be integrated with financial material in one annual report. This case outlines the history and trends of corporate social responsibility reporting to encourage a discussion around the decision points and implications of reporting regulations.
涵蓋領域：
Accounting policies;Disclosure;Accounting standards;Environmental regulations;EC single market;Corporate governance;Competitive strategy;Competition;Social responsibility;Sustainability;Strategy
相關資料：
Case Teaching Note, (5-114-054), 20p, by George Serafeim, Robert G. Eccles
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