CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement
This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical foundations that explain the r...
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| Κύριοι συγγραφείς: | , |
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| Μορφή: | Άρθρο |
| Γλώσσα: | Αγγλικά |
| Έκδοση: |
Editura ASE
2025-08-01
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| Σειρά: | Amfiteatru Economic |
| Θέματα: | |
| Διαθέσιμο Online: | https://www.amfiteatrueconomic.ro/temp/Article_3468.pdf |
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| Περίληψη: | This paper discusses the evolution of sustainability reporting from voluntary to mandatory
reporting under the European Corporate Sustainability Reporting Directive 2022/2464
(CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical
foundations that explain the regulation of this field and the technical issues raised by the
implementation of the CSRD. The analysis contextualizes the paradigm shift represented by
the CSRD using legitimacy theory, institutional theory and stakeholder theory, while
exploring its implications for organizations and professionals. The proposed directions for
future research underpin the institutional innovations needed to implement the CSRD and
further develop sustainability reporting regulations. |
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| ISSN: | 1582-9146 2247-9104 |