REGULATING EU SUSTAINABILITY REPORTING

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 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