2026-04-27T20:08:45Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/110112025-10-30T01:05:41Zcom_10259_5238com_10259_5086com_10259_2604col_10259_5239

García Torea, Nicolás 671 600 0000-0003-4301-3517 Senn, Juliette 2bcde57e-1377-4e96-8bde-93c635f3eeaf 600 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 THUMBNAIL Garcia-Normativity_sustainability_reporting_regulation_2025.pdf.jpg Garcia-Normativity_sustainability_reporting_regulation_2025.pdf.jpg IM Thumbnail image/jpeg 3713 https://riubu.ubu.es/bitstream/10259/11011/3/Garcia-Normativity_sustainability_reporting_regulation_2025.pdf.jpg 42a2d81337dd29b118a37d60b8ab7907 MD5 3 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/11011/2/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 2 ORIGINAL Garcia-Normativity_sustainability_reporting_regulation_2025.pdf Garcia-Normativity_sustainability_reporting_regulation_2025.pdf application/pdf 353366 https://riubu.ubu.es/bitstream/10259/11011/1/Garcia-Normativity_sustainability_reporting_regulation_2025.pdf 59753855547207b7fa2ffe1923abb977 MD5 1 10259/11011 oai:riubu.ubu.es:10259/11011 2025-10-30 02:05:41.182 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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