id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fueconorg-8149	Baumüller, Josef; Grbenic, Stefan O.	MOVING FROM NON-FINANCIAL TO SUSTAINABILITY REPORTING: ANALYZING THE EU COMMISSION’S PROPOSAL FOR A CORPORATE SUSTAINABILITY REPORTING DIRECTIVE (CSRD)	2021	13	.pdf	application/pdf	6739	348	29	Standardization A new element introduced by the CSRD to European sustainability reporting is the standardization of reporting requirements. Key words: non-financial reporting, sustainability reporting, sustainable finance, NFRD (2014/95/EU); CSR Directive (2021/0104 (COD)) JEL Classification: M41, Q56 Received August 17, 2021 /	cache/fueconorg-8149.pdf	txt/fueconorg-8149.txt