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Regulating EU Sustainability Reporting
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Regulating EU Sustainability Reporting : Learning from Failure and Success

Book Details

Format Hardback or Cased Book
ISBN-10 1009737120
ISBN-13 9781009737128
Publisher Cambridge University Press
Imprint Cambridge University Press
Country of Manufacture GB
Country of Publication GB
Publication Date Nov 13th, 2025
Print length 92 Pages
Weight 5 grams
Dimensions 22.90 x 15.20 x 0.60 cms
Ksh 9,900.00
Manufactured on Demand 0 in stock

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Deterioration of socio-ecological systems requires deep changes in business regulation, including accounting rules. However, policymakers and stakeholders have failed to deliver on mandatory sustainability reporting. This Element questions what explains changes in sustainability reporting regulation and what one can learn from the past.
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.

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