Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria

Navigating Uncertainty in Sustainability Assurance: Challenges of the Corporate Sustainability Reporting Directive in Romania and Austria

The implementation of the Corporate Sustainability Reporting Directive (CSRD), which requires assurance on sustainability reports for numerous companies, has reached different implementation stages throughout the EU. This study investigated the key uncertainties and challenges arising from the ne...

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Bibliographic Details
Main Authors: Julia Baldauf, Cristina Circa, Alin-Constantin Dumitrescu, Sabine Graschitz
Format: Article
Language:English
Published: Editura ASE 2025-08-01
Series:Amfiteatru Economic
Subjects:
sustainability assurance
csrd implementation
csrd challenges
sustainability assurance report
sustainability assurance harmonisation
Online Access:https://www.amfiteatrueconomic.ro/temp/Article_3447.pdf
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