2026-04-27T16:08:43Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/110092025-10-30T01:05:39Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

García Torea, Nicolás 671 600 0000-0003-4301-3517 Luque Vílchez, Mercedes 330 600 2025-10-28T10:38:53Z 2025-10-28T10:38:53Z 2025-05 2026-11-27 0969-160X https://hdl.handle.net/10259/11009 10.1080/0969160X.2025.2510205 2156-2245 This commentary reflects on the implications of Spain’s regulatory sustainability reporting environment that originates from the Corporate Sustainability Reporting Directive. It identifies four major shifts that the Directive’s transposition will induce in corporate reporting practices: (1) the expansion in the number of companies required to report sustainability information and its subsequent influence on non-mandated firms, (2) the compulsory adoption of the European Sustainability Reporting Standards, (3) the requirement for the assurance of sustainability information, and (4) the digital tagging of sustainability disclosures. Each of these changes presents challenges for entities within the scope of the Spanish transposition. Viewed from a normativity perspective, the commentary examines how prior practices among Spanish companies and the historical context of sustainability reporting regulations might shape these challenges and the strategies companies may employ to address them, which are crucial for the emergence of norms from SR regulation. Additionally, the commentary identifies several areas for further academic research arising from these four changes. Beyond its implications for future research, the current sustainability regulatory landscape also highlights the need for academia to actively promote and engage in sustainability accounting and reporting education. application/pdf eng Routledge Social and Environmental Accountability Journal. 2025, V. 45, n. 2, p. 124-137 https://doi.org/10.1080/0969160X.2025.2510205 Atribución-NoComercial 4.0 Internacional http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/embargoedAccess Sustainability reporting EU regulation Spain Education Información de sostenibilidad Sustainable development reporting The EU Sustainability Reporting Mandate in Spain: Challenges and Opportunities for Practice and Academia info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Social and Environmental Accountability Journal 45 2 124 137 THUMBNAIL Garcia-seaj-2025.pdf.jpg Garcia-seaj-2025.pdf.jpg IM Thumbnail image/jpeg 2788 https://riubu.ubu.es/bitstream/10259/11009/5/Garcia-seaj-2025.pdf.jpg c8350730062831e5c2ee9ef88745daec MD5 5 Garcia-seaj_025.pdf.jpg Garcia-seaj_025.pdf.jpg IM Thumbnail image/jpeg 3984 https://riubu.ubu.es/bitstream/10259/11009/7/Garcia-seaj_025.pdf.jpg faf2281dfc8e503044bc5befcd4bba9b MD5 7 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/11009/3/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 3 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 908 https://riubu.ubu.es/bitstream/10259/11009/2/license_rdf f9a6a4096bf314846151c97900b2090d MD5 2 ORIGINAL Garcia-seaj_025.pdf Garcia-seaj_025.pdf application/pdf 446276 https://riubu.ubu.es/bitstream/10259/11009/6/Garcia-seaj_025.pdf d0303285551e99d908a621516fdf689c MD5 6 10259/11009 oai:riubu.ubu.es:10259/11009 2025-10-30 02:05:39.473 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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