IDEAS home Printed from https://ideas.repec.org/a/ovi/oviste/vxxiiiy2023i2p277-281.html
   My bibliography  Save this article

New Challenges of Financial Communication in the Context of Sustainability Standards

Author

Listed:
  • Georgiana Maria Lungu

    (University of Craiova, Romania)

  • Costin Daniel Avram

    (University of Craiova, Romania)

  • Luminita Popescu

    (University of Craiova, Romania)

Abstract

Companies face a diverse range of challenges and opportunities that have a significant impact on their long-term sustainability. This range includes factors such as climate change, resource limitations, urbanization and technological advances. Investors should evaluate the impact of these factors on companies to guide their investment choices. Stakeholders worldwide are looking to assess how companies manage sustainability risks and opportunities. They need access to standardized, comparable data, essential information in the decision-making process. The paper explores integrating sustainability standards in investment and governance, focusing on the ISSB's impact. Objectives include assessing their effectiveness for investor information, enhancing transparency, and promoting sustainable finance. The research analyzes the evolution, specific goals, and implications of these standards on decision-making and reporting.

Suggested Citation

  • Georgiana Maria Lungu & Costin Daniel Avram & Luminita Popescu, 2023. "New Challenges of Financial Communication in the Context of Sustainability Standards," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 277-281, December.
    • Handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:277-281
    as

    Download full text from publisher

    File URL: https://stec.univ-ovidius.ro/html/anale/ENG/wp-content/uploads/2024/02/13-1.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    financial communication; sustainability standards; integrated reporting; investors; decision;
    All these keywords.

    JEL classification:

    • F64 - International Economics - - Economic Impacts of Globalization - - - Environment
    • L15 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Information and Product Quality
    • O13 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Agriculture; Natural Resources; Environment; Other Primary Products

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:xxiii:y:2023:i:2:p:277-281. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Gheorghiu Gabriela (email available below). General contact details of provider: https://edirc.repec.org/data/feoviro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.