Cover of Regulating EU Sustainability Reporting by Monciardini, David, ISBN 9781009737128
Management

Regulating EU Sustainability Reporting

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Hardback ยท ISBN 9781009737128

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Key Specifications

ISBN 9781009737128
Publisher Cambridge University Press
Publication date December 2025
Language English
MRP ยฃ55.00 GBP
Page count 92
Item weight 65 g

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.