Introduction

The sustainable development of economies is now an important point of action for many organisations. One of the key documents that has, in a sense, become a benchmark for implementing a sustainable approach to business practice is the 2030 Agenda for Sustainable Development (Transforming Our World: The 2030 Agenda for Sustainable Development, 2022). The orientation towards a sustainable approach in business has also found its dimension in subsequent documents and relevant regulations like the Paris Agreement (2015), the European Green Deal (n.d.), the CSRD (Corporate Sustainability Reporting, n.d.), the Taxonomy (Regulation - 2020/852 - EN - EUR-Lex, n.d.), and the Task Force on Climate-related Financial Disclosures (TFCFD) (Task Force, 2020).