What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?
Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022, amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards sustainability reporting by undertakings, the L-series, no. 322, of 16 December 2022, was...
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Institutul de Studii Financiare
2025-05-01
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| Series: | Revista de Studii Financiare |
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| Online Access: | https://revista.isfin.ro/wp-content/uploads/2025/01/8.-Haragus-Ramona-et..pdf |
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| author | Ramona-Ionela Haraguș Attila Szora Tamaș |
| author_facet | Ramona-Ionela Haraguș Attila Szora Tamaș |
| author_sort | Ramona-Ionela Haraguș |
| collection | DOAJ |
| description | Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022, amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards sustainability reporting by undertakings, the L-series, no. 322, of 16 December 2022, was published in the Official Journal of the European Union. The purpose of this research is to establish, through a conceptual approach, which are the aspects regulated by the European Directive transposed, which will be the normative acts subject to modification/completion following the transposition of Directive (EU) 2022/2464 in Romania, as well as the provisions regarding the audit of the annual financial situations. The adoption of the Directive on social and environmental responsibility (CSRD) aims to improve the way in which entities report social and environmental information in order to increase standardisation, consistency and comparability of non-financial information submitted across the Union. |
| format | Article |
| id | doaj-art-67fe0be440874afa8d54541c37890502 |
| institution | DOAJ |
| issn | 2537-3714 2559-1347 |
| language | English |
| publishDate | 2025-05-01 |
| publisher | Institutul de Studii Financiare |
| record_format | Article |
| series | Revista de Studii Financiare |
| spelling | doaj-art-67fe0be440874afa8d54541c378905022025-08-20T02:48:49ZengInstitutul de Studii FinanciareRevista de Studii Financiare2537-37142559-13472025-05-01101814716310.55654/JFS.2025.10.18.08What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania?Ramona-Ionela Haraguș0Attila Szora Tamaș1University ,,1 December 1918”, Alba Iulia, RomaniaUniversity ,,1 December 1918”, Alba Iulia, RomaniaDirective (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022, amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards sustainability reporting by undertakings, the L-series, no. 322, of 16 December 2022, was published in the Official Journal of the European Union. The purpose of this research is to establish, through a conceptual approach, which are the aspects regulated by the European Directive transposed, which will be the normative acts subject to modification/completion following the transposition of Directive (EU) 2022/2464 in Romania, as well as the provisions regarding the audit of the annual financial situations. The adoption of the Directive on social and environmental responsibility (CSRD) aims to improve the way in which entities report social and environmental information in order to increase standardisation, consistency and comparability of non-financial information submitted across the Union.https://revista.isfin.ro/wp-content/uploads/2025/01/8.-Haragus-Ramona-et..pdfsustainable reportingnon-financial statementaudit opinionreporting frameworks |
| spellingShingle | Ramona-Ionela Haraguș Attila Szora Tamaș What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania? Revista de Studii Financiare sustainable reporting non-financial statement audit opinion reporting frameworks |
| title | What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania? |
| title_full | What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania? |
| title_fullStr | What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania? |
| title_full_unstemmed | What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania? |
| title_short | What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania? |
| title_sort | what will be the impact of transposing directive eu 2022 2464 of the european parliament and of the council in romania |
| topic | sustainable reporting non-financial statement audit opinion reporting frameworks |
| url | https://revista.isfin.ro/wp-content/uploads/2025/01/8.-Haragus-Ramona-et..pdf |
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