RT info:eu-repo/semantics/article
T1 The EU Sustainability Reporting Mandate in Spain: Challenges and Opportunities for Practice and Academia
A1 García Torea, Nicolás
A1 Luque Vílchez, Mercedes
K1 Sustainability reporting
K1 EU regulation
K1 Spain
K1 Education
K1 Información de sostenibilidad
K1 Sustainable development reporting
AB This commentary reflects on the implications of Spain’s regulatory sustainabilityreporting environment that originates from the Corporate SustainabilityReporting Directive. It identifies four major shifts that the Directive’stransposition will induce in corporate reporting practices: (1) the expansion in thenumber of companies required to report sustainability information and itssubsequent influence on non-mandated firms, (2) the compulsory adoption of theEuropean Sustainability Reporting Standards, (3) the requirement for theassurance of sustainability information, and (4) the digital tagging ofsustainability disclosures. Each of these changes presents challenges for entitieswithin the scope of the Spanish transposition. Viewed from a normativityperspective, the commentary examines how prior practices among Spanishcompanies and the historical context of sustainability reporting regulations mightshape 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 arisingfrom these four changes. Beyond its implications for future research, the currentsustainability regulatory landscape also highlights the need for academia toactively promote and engage in sustainability accounting and reporting education.
PB Routledge
SN 0969-160X
YR 2025
FD 2025-05
LK https://hdl.handle.net/10259/11009
UL https://hdl.handle.net/10259/11009
LA eng
DS Repositorio Institucional de la Universidad de Burgos
RD 27-abr-2026