Abstract
Abstract The article introduces the thematic issue of Accounting, Economics, and Law: A Convivium dedicated to the regulation of non-financial reporting. It provides the reader with an overview of the varying approaches and frameworks that have emerged over time in relation to the reporting of non-financial information. In particular, the article focuses on the European Non-Financial Reporting Directive. We maintain that to date this latter initiative has failed to deliver on its intended objectives. In the context of the ongoing revision process of this initiative, the present paper outlines five key areas to be improved drawing on the lessons learnt from the past as well as from key points raised by the papers in the present thematic issue. What emerges from this collective effort is a renewed agenda that highlights some of the structural failures of the current reporting regime and a blueprint for future reforms. The final section summarises the various contributions of articles included in this thematic issue.
Highlights
2353 Building Materials & Fixtures 2357 Heavy Construction 2713 Aerospace 2717 Defense 2723 Containers & Packaging 2727 Diversified Industrials 2733 Electrical Components & Equipment 2737 Electronic Equipment 2753 Commercial Vehicles & Trucks 2757 Industrial Machinery
How do you ensure that your suppliers adhere to a standard of ESG compliance similar to that of your company? III Key Performance Narrative (Please answer the questions in max. 500 words) When assessing the performance of your procurement and purchasing functions: Do you incentivise your procurement management for the selection of ESGperforming suppliers even if you might have to carry a premium over less expensive suppliers?
Performing suppliers even if you might have to carry a premium over less expensive suppliers?
Summary
Commodity Chemicals Specialty Chemicals Forestry Paper Aluminum Nonferrous Metals. Iron & Steel Coal Diamonds & Gemstones General Mining Gold Mining Platinum & Precious Metals. 2353 Building Materials & Fixtures 2357 Heavy Construction 2713 Aerospace 2717 Defense 2723 Containers & Packaging 2727 Diversified Industrials 2733 Electrical Components & Equipment 2737 Electronic Equipment 2753 Commercial Vehicles & Trucks 2757 Industrial Machinery. Drug Retailers Food Retailers & Wholesalers Apparel Retailers Broadline Retailers Home Improvement Retailers Specialized Consumer Services Specialty Retailers Broadcasting & Entertainment Media Agencies. Furnishings Home Construction Consumer Electronics Recreational Products Toys Clothing & Accessories Footwear Personal Products Tobacco. Banks Full Line Insurance Insurance Brokers Property & Casualty Insurance Reinsurance Life Insurance Real Estate Holding & Development Real Estate Services Industrial & Office REITs Retail REITs Residential REITs. Diversified REITs Specialty REITs Mortgage REITs Hotel & Lodging REITs Asset Managers Consumer Finance Specialty Finance Investment Services Mortgage Finance Equity Investment Instruments Nonequity Investment Instruments.
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