Refine
Document Type
- Conference Proceeding (2) (remove)
Language
- English (2) (remove)
Is part of the Bibliography
- yes (2)
Keywords
- Credit rating agencies (CRAs) (1)
- EU-Regulation (1)
- capital markets (1)
- corporate finance (1)
- ratings (1)
- regulation (1)
Institute
- Institut für Management und Technik (2) (remove)
As of the reporting year 2017, extended non-financial reporting requirements will apply to certain large companies within the EU on the basis of the EU-Directive 2014/95/EU. The aim is to provide an overview of selected regulations for the new non-financial statements. This includes the analysis of the German Sustainability Code as well as the German Accounting Standard No. 20. The analysis shows a tightening of disclosure on non-financial reporting and an increased focus of disclosures on non-financial concepts, objectives and measures. Hence, the risk management of a preparer gains in importance with regard to non-financial aspects of the business activity.