Regulating EU Sustainability Reporting : Learning from Failure and Success
Book Details
Format
Hardback or Cased Book
Book Series
Elements in Corporate Governance
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
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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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