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Regulating EU Sustainability Reporting

By David Monciardini

Regulating EU Sustainability Reporting

By David Monciardini

0 - Default Title
Description
Deterioration of socio-ecological systems requires deep changes in business regulation, including accounting rules. However, policymakers and stakeholders have recursively failed to deliver on mandatory sustainability reporting. Over the last decade, things have rapidly changed. Particularly in the EU, we are witnessing the standardisation and harmonisation of sustainability reporting. This Element questions what explains changes in sustainability reporting regulation and what one can learn from the past. It suggests that there is a structural fallacy in the design of the regulation of accounting for sustainability, which needs to be addressed to avoid another failure. The Element concludes by setting out a bold blueprint for rethinking reporting regulation based on a series of paradigmatic changes.
Product details
Number of Pages:
92
Release Date:
2025-11-30
Publication Date:
2025-10-20
Publisher:
Cambridge University Press
Languages:
Original: English
ISBN10:
1009737120
ISBN13:
9781009737128
GPSR Manufacturer Reference:
[email protected]
Weight:
297 g
Height:
157 cm
Width:
235 cm
Thickness:
10 cm
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