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ESRS standards – E in ESG
We have already presented the ESRS standards, general requirements and standards for the content of non-financial reporting in general terms in previous articles. The criteria introduced by the ESRB cover and detail the areas covered by the concept of ESG and specify the reporting requirements for non-financial reporting, which will apply to a large number …
Read moreESRS standards, reporting content and general reporting information
The CSRD, the European Union’s Corporate Sustainability Reporting Directive, will gradually introduce new obligations to provide more detailed and comparable information on the sustainability of companies and the non-financial aspects of their business from 2024. ESRS (European Sustainability Reporting Standards) provide guidance on what information companies will be required to report and how. The obligation …
Read moreUnjust enrichment from a contract that only one party knew had been terminated
In practice, it is quite common to encounter a situation where the contracting parties unknowingly continue to perform the contract on both sides, even though the contract has already expired and none of the original contracting parties is obliged to perform under the expired contract. When one of the original contracting parties discovers that for …
Read moreAmendment to the Labour Code: Applications for parental leave and new options for flexible working time arrangements
As a result of the adoption of a comprehensive amendment to the Labour Code, which has been in force in its entirety since 1 January 2024, significant changes have been made in the area of labour law. We have briefly introduced these changes through our two-part series of articles here and here. Beyond the compulsory transposition …
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