Capitalul uman în centrul raportării ESG: Ce presupune standardul ESRS S1 pentru companii?
Numărul 9, septembrie 2025 » Sustenabilitate și raportare nonfinanciară
Rezumat: The Own Workforce standard, or ESRS S1, is part of the European Sustainability Reporting Standards (ESRS), developed under the Corporate Sustainability Reporting Directive (CSRD). This standard addresses issues related to the impact, risks, and opportunities associated with company employees or authorized independent workers. This standard aims to ensure transparency in motivation methods, comparability in sustainability reporting, and examination of policies, procedures, documents, and practices related to human capital through accounting and audit processes.
Clasificare JEL: M1, M4, M5 | Pagini: 13-19
Statistică:
vizualizări rezumat 43 |
descărcări PDF 129 |
vizualizări PDF 19
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