The CSR Directive : reporting obligations on sustainability and the effects on EU companies
| dc.contributor.advisor | Galanos, George | |
| dc.contributor.advisor | Γαλανός, Γεώργιος | |
| dc.contributor.author | Pliaka, Rafaela | |
| dc.contributor.author | Πλιάκα, Ραφαέλα | |
| dc.date.accessioned | 2024-07-16T11:07:33Z | |
| dc.date.available | 2024-07-16T11:07:33Z | |
| dc.date.issued | 2024 | |
| dc.identifier.uri | https://dione.lib.unipi.gr/xmlui/handle/unipi/16612 | |
| dc.format.extent | 73 | el |
| dc.language.iso | en | el |
| dc.publisher | Πανεπιστήμιο Πειραιώς | el |
| dc.rights | Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/gr/ | * |
| dc.title | The CSR Directive : reporting obligations on sustainability and the effects on EU companies | el |
| dc.type | Master Thesis | el |
| dc.contributor.department | Σχολή Οικονομικών, Επιχειρηματικών και Διεθνών Σπουδών. Τμήμα Διεθνών και Ευρωπαϊκών Σπουδών | el |
| dc.description.abstractEN | The modern corporate reporting paradigm is changing to reflect shifts in the business landscape. Entrepreneurs are increasingly receiving information regarding social and environmental elements of business operations in addition to the economic ones. Typically, annual reports are used to disclose this kind of data. There are rules in place for producing this kind of reporting, and several European nations have legislative obligations. The purpose of this paper is to study the creation, evolution and results of the CSR Directive. This directive is the core of the EU in the field of reporting on corporate responsibility towards sustainability. Areas such as the environment, human rights and wider social issues are now targets for the modern business world within the European bosom. Although this directive is a novelty as it was adopted quite recently by the European institutions, in writing this paper an attempt was made to study its most important points based on the existing literature. The structure of the paper starts with a presentation of basic conceptual definitions related to sustainability, the environment and the historical background of sustainability. Then, an attempt is made to link the concept of sustainability with the concept of CSR and thus a transition is made to the main topic of the paper which is the creation, evolution ,the results of the CSR Directive , as well as an attempt to evaluate them through relevant scientific articles. The importance of the Directive lies mainly in the fact that it provides for the first time reporting standards for the EU companies for three very important aspects to take into consideration in the business cycle: the environment, the social and the governance. Undoubtedly, this directive is and will continue to be of concern to the European business world and, in conjunction with technological developments and their role in future business frameworks and strategies, will redefine 'the purpose' of the companies towards the best of the world. | el |
| dc.contributor.master | Energy: Strategy, Law & Economics | el |
| dc.subject.keyword | CSR | el |
| dc.subject.keyword | EU Directive | el |
| dc.subject.keyword | Sustainability | el |
| dc.date.defense | 2024 |
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Τμήμα Διεθνών και Ευρωπαϊκών Σπουδών
Department Of International And European Studies
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα