| Abstract [eng] |
Climate change, pollution reduction and social responsibility are some of the most relevant topics these days. Both in corporate practice and at the national level, sustainability ratings and sustainability information are becoming one of the most important aspects related to these topics. The main areas that describe the sustainability indicators of the companies are the environmental social and governance topics that will have to be presented in the sustainability reports. From 2026, large companies will have to submit sustainability reports, and from 2027 - small and medium-sized companies. Therefore, it becomes important to assess and start planning the collection, systematization and presentation of sustainability information for each company. Companies rely on a variety of recognized reporting standards to provide sustainability-related information. However, there are several challenges in preparing for these reports. It highlights the lack of quality and transparency of sustainability reporting, as well as the large amount of information, such as what information should be provided, and the imprecise and uncertain reporting practices. |
