Claves Europeas para la armonización de la Información no Financiera o en materia de Sostenibilidad

  1. Salvador Marín 1
  2. Esther Ortiz 2
  1. 1 Cátedra EC-CGE
  2. 2 Universidad de Murcia
    info

    Universidad de Murcia

    Murcia, España

    ROR https://ror.org/03p3aeb86

Revista:
Revista de contabilidad y dirección

ISSN: 1887-5696

Any de publicació: 2022

Títol de l'exemplar: Información y gestión ESG

Número: 33

Pàgines: 69-83

Tipus: Article

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Altres publicacions en: Revista de contabilidad y dirección

Resum

Currently we are inmersed in a normalization and discussion process about sustainability/non-financial reporting. Europe is leadimng the harmonization of standards on the ESG field by EFRAG and the PTFs inside it, and it has also triggered the international process. Bearing in mind all these changes it is necessary to claim for SMEs´ specificities and the important role to play for the professionals. Small and medium-sized professionals (SMPs) are going to be the reference for sustainability reporting for SMEs. Hence, in this work we describe the labour done by the professionals´ corporations, the Consejo General de Economistas, and the European Federation of Accountants and Auditors for SMEs (EFAA for SMEs), to be the voice of the SMEs and its SMPs.

Fuente de los datos: Dialnet