New Challenges of Financial Communication in the Context of Sustainability Standards

Companies face a diverse range of challenges and opportunities that have a significant impact on their long-term sustainability. This range includes factors such as climate change, resource limitations, urbanization and technological advances. Investors should evaluate the impact of these factors on...

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Bibliographic Details
Published in"Ovidius" University Annals. Economic Sciences Series (Online) Vol. XXIII; no. 2; pp. 277 - 281
Main Authors Georgiana Maria Lungu, Costin Daniel Avram, Luminita Popescu
Format Journal Article
LanguageEnglish
Published Ovidius University Press 01.02.2024
Subjects
decision
financial communication
integrated reporting
investors
sustainability standards
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Summary:Companies face a diverse range of challenges and opportunities that have a significant impact on their long-term sustainability. This range includes factors such as climate change, resource limitations, urbanization and technological advances. Investors should evaluate the impact of these factors on companies to guide their investment choices. Stakeholders worldwide are looking to assess how companies manage sustainability risks and opportunities. They need access to standardized, comparable data, essential information in the decision-making process. The paper explores integrating sustainability standards in investment and governance, focusing on the ISSB's impact. Objectives include assessing their effectiveness for investor information, enhancing transparency, and promoting sustainable finance. The research analyzes the evolution, specific goals, and implications of these standards on decision-making and reporting.
ISSN:2393-3127