RT info:eu-repo/semantics/bookPart
T1 Normativity and sustainability reporting regulation
A1 García Torea, Nicolás
A1 Senn, Juliette
K1 Sustainability reporting
K1 Regulation
K1 Compliance
K1 EU directive
K1 Mandatory reporting
K1 Normativity
K1 Información de sostenibilidad
K1 Sustainable development reporting
AB 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.
PB Edward Elgar Publishing
SN 9781035330591
YR 2025
FD 2025-04
LK https://hdl.handle.net/10259/11011
UL https://hdl.handle.net/10259/11011
LA eng
DS Repositorio Institucional de la Universidad de Burgos
RD 27-abr-2026