12 стр 80% ап.вуз
7) The topic of Corporate Social Responsibility and ESG factors
This topic has to include the voluntary corporate responsibility initiatives (GRI, UN, OECD multilateral initiatives), the legal requirements in relation to nonfinancial disclosure (paras 2, 3 and 4 of Cynthia Williams chapter), but also the limits of harmonization of nonfinancial disclosures worldwide.
7) The topic of Corporate Social Responsibility and ESG factors
This topic has to include the voluntary corporate responsibility initiatives (GRI, UN, OECD multilateral initiatives), the legal requirements in relation to nonfinancial disclosure (paras 2, 3 and 4 of Cynthia Williams chapter), but also the limits of harmonization of nonfinancial disclosures worldwide.