TY  - CHAP 
AU  - García Torea, Nicolás
AU  - Senn, Juliette
PY  - 2025
SN  - 9781035330591
SN  - 9781035330607
UR  - https://hdl.handle.net/10259/11011
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...
LA  - eng
PB  - Edward Elgar Publishing
KW  - Sustainability reporting
KW  - Regulation
KW  - Compliance
KW  - EU directive
KW  - Mandatory reporting
KW  - Normativity
KW  - Información de sostenibilidad
KW  - Sustainable development reporting
TI  - Normativity and sustainability reporting regulation
DO  - 10.4337/9781035330607.00013
ER  -