Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilità (OIC)
Journal title FINANCIAL REPORTING
Author/s Michele Pizzo
Publishing Year 2024 Issue 2024/1
Language English Pages 5 P. 159-163 File size 26 KB
DOI 10.3280/FR2024-001007
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
- 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 corporate sustainability reporting. -- https://eur-lex.europa.eu/legal-content/EN/ TXT/HTML/?uri=CELEX:32022L2464.
- Legge 25 febbraio 2022, n. 15 Conversione in legge, con modificazioni, del decreto-legge 30 dicembre 2021, n. 228, recante disposizioni urgenti in materia di termini legislativi. (22G00022) (GU Serie Generale n. 49 del 28.2.2022 – Suppl. Ordinario n. 8) -- https://www.gazzettaufficiale.it/eli/id/2022/02/28/ 22G00022/sg.
Michele Pizzo, Dialogue with standard setters. Sustainability reporting and European Sustainability Reporting Standards (ESRS): The activity and viewpoint of the Organismo Italiano di Contabilità (OIC) in "FINANCIAL REPORTING" 1/2024, pp 159-163, DOI: 10.3280/FR2024-001007