IZVEŠTAVANjE PRIVREDNIH DRUŠTAVA O ODRŽIVOSTI U PRAVU EVROPSKE UNIJE

Abstract

Commercial companies have a key role on the road towards sustainability of the planet, society, and humankind. In the last years and decades, the debates on the role of legal regulation and company law in enticing commercial companies to contribute to sustainability, have become even more frequent. The introduction and strengthening of the application of the rules on non-financial reporting, and the rules on sustainability reporting, beyond doubt, presents an important part of that regulation. The main subject of this paper are exactly the rules on sustainability reporting in European Union law. Before analyzing the regulation, the author dealt with the notion, importance, and development of the practice and regulations of nonfinancial and sustainability reporting. Within the ambits of that analysis of legal regulation of corporate sustainability reporting, the author emphasizes the following questions: a) the subjects of the reporting obligations, b) the users of sustainability reports, c) the content of sustainability reports, and d) the enforcement mechanisms of the obligation to report on sustainability.