Abstract:

Nowadays, companies cannot operate ignoring the external environment. Some companies publish reports on social responsibility and sustainable development. So far, these reports have not had a defined scope, which has hindered their comparability. Starting with the 2024 reports, some companies will have to report the above information following European Sustainability Reporting Standards, which may improve the situation in this area. Important problem related to nonfinancial reporting is their verification, which continues to be a challenge.