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García Torea, Nicolás Senn, Juliette 2025-10-29T07:41:06Z 2025-10-29T07:41:06Z 2025-04 9781035330591 9781035330607 https://hdl.handle.net/10259/11011 10.4337/9781035330607.00013 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. application/pdf eng Edward Elgar Publishing Cases and Exercises on Sustainability Accounting, p. 63-71 https://doi.org/10.4337/9781035330607.00013 Sustainability reporting Regulation Compliance EU directive Mandatory reporting Normativity Información de sostenibilidad Sustainable development reporting Normativity and sustainability reporting regulation info:eu-repo/semantics/bookPart info:eu-repo/semantics/acceptedVersion info:eu-repo/semantics/openAccess 63 71