Normativity and sustainability reporting regulation
This chapter introduces the transition from a voluntary to a mandatory sustainability reporting regime. It briefly discusses the lifecycle and conditions required for the emergence of norms (i.e., practices considered binding) around sustainability reporting regulation. The chapter presents the para...
| Autores: | , |
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| Formato: | capítulo de livro |
| Estado: | Versión aceptada para publicación |
| Fecha de publicación: | 2025 |
| País: | España |
| Recursos: | Universidad de Burgos (UBU) |
| Repositorio: | Repositorio Institucional de la Universidad de Burgos (RIUBU) |
| OAI Identifier: | oai:riubu.ubu.es:10259/11008 |
| Acesso em linha: | https://hdl.handle.net/10259/11008 |
| Access Level: | acceso abierto |
| Palavra-chave: | Sustainability reporting Regulation, normativity Compliance EU directive Mandatory reporting Información de sostenibilidad Sustainable development reporting |
| Resumo: | This chapter introduces the transition from a voluntary to a mandatory sustainability reporting regime. It briefly discusses the lifecycle and conditions required for the emergence of norms (i.e., practices considered binding) around sustainability reporting regulation. The chapter presents the paradigmatic case of the European Union Corporate Sustainability Reporting Directive to assess whether a norm can emerge in this setting. For this purpose, students must discuss the extent to which they consider the Directive as integrated within a coherent regulatory framework that aligns with previous practices and possesses sufficient clarity to reflect on whether the changes it introduces in sustainability reporting practices can be considered legitimate enough to be internalized by companies. |
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