Abstract:
The reporting obligations of companies are currently being significantly expanded in the EU: with the implementation of the requirements of the Corporate Sustainability Reporting Directive (CSRD) into the national laws of the member states, companies are obliged to provide extended financial reporting on sustainability matters. These new requirements are initially only aimed at corporations – but indirectly extend far beyond these. This also has consequences for universities in all organizational forms, which the following article aims to highlight.
Über die Autor*innen:
- Karina Sopp,
Univ.-Prof. Dr., Inhaberin des Lehrstuhls für Entrepreneurship und betriebswirtschaftliche Steuerlehre, Technische Universität Bergakademie Freiberg - Josef Baumüller,
Dr., Technische Universität Wien, Lehrbeauftragter an der Technischen Universität Graz und an der Wirtschaftsuniversität Wien
