2026-04-27T20:04:31Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/110112025-10-30T01:05:41Zcom_10259_5238com_10259_5086com_10259_2604col_10259_5239
Repositorio Institucional de la Universidad de Burgos
author
García Torea, Nicolás
author
Senn, Juliette
2025-10-29T07:41:06Z
2025-10-29T07:41:06Z
2025-04
9781035330591
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.
eng
Sustainability reporting
Regulation
Compliance
EU directive
Mandatory reporting
Normativity
Normativity and sustainability reporting regulation
info:eu-repo/semantics/bookPart
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URL
https://riubu.ubu.es/bitstream/10259/11011/1/Garcia-Normativity_sustainability_reporting_regulation_2025.pdf
File
MD5
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353366
application/pdf
Garcia-Normativity_sustainability_reporting_regulation_2025.pdf