2026-09-20T11:47:59Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/110092025-10-30T01:05:39Zcom_10259_5238com_10259_5086com_10259_2604col_10259_6212

García Torea, Nicolás Luque Vílchez, Mercedes Sustainability reporting EU regulation Spain Education This commentary reflects on the implications of Spain’s regulatory sustainability reporting environment that originates from the Corporate Sustainability Reporting Directive. It identifies four major shifts that the Directive’s transposition will induce in corporate reporting practices: (1) the expansion in the number of companies required to report sustainability information and its subsequent influence on non-mandated firms, (2) the compulsory adoption of the European Sustainability Reporting Standards, (3) the requirement for the assurance of sustainability information, and (4) the digital tagging of sustainability disclosures. Each of these changes presents challenges for entities within the scope of the Spanish transposition. Viewed from a normativity perspective, the commentary examines how prior practices among Spanish companies and the historical context of sustainability reporting regulations might shape 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 arising from these four changes. Beyond its implications for future research, the current sustainability regulatory landscape also highlights the need for academia to actively promote and engage in sustainability accounting and reporting education. 2025-10-28 2025-10-28 2025-05 2026-11-27 info:eu-repo/semantics/article 0969-160X https://hdl.handle.net/10259/11009 10.1080/0969160X.2025.2510205 2156-2245 eng Social and Environmental Accountability Journal. 2025, V. 45, n. 2, p. 124-137 https://doi.org/10.1080/0969160X.2025.2510205 http://creativecommons.org/licenses/by-nc/4.0/ info:eu-repo/semantics/embargoedAccess Atribución-NoComercial 4.0 Internacional Routledge