Endnotes
Dr. Martin FarrarAssociate Technical Director Research and Development — Management Accounting
AICPA & CIMA, together as the Association of International Certified Professional Accountants
Martin Farrar, Sustainability and Business – The Call to Action: Build Back Better (AICPA & CIMA: October 2020).
European Commission, Corporate Sustainability Reporting.
European Commission, Corporate Sustainability Reporting. (Accessed 6 February 2024).
PWC, In the Loop: Worldwide Impact of CSRD – Are You Ready? (January 2024), 2. (Accessed 22 February 2024).
Official Journal of the European Union, Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023: Supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (22 December 2023). Delegated regulation - EU - 2023/2772 - EN - EUR-Lex (europa.eu) (Accessed 22 February 2024).
Official Journal of the European Union, Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023.
PWC, In The Loop, 13.
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