The regulatory dynamics of sustainable finance: Paradoxical success and limitations of EU reforms
The financial sector has seen a transformation towards 'sustainable'finance particularly in
Europe, driven also by unprecedented regulatory reforms. At the same time, many are …
Europe, driven also by unprecedented regulatory reforms. At the same time, many are …
Using the international integrated reporting framework to comply with EU directive 2014/95/EU: can we afford another reporting façade?
Purpose Motivated by claims that the International Integrated Reporting Framework (IRF)
can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and …
can be used to comply with Directive 2014/95/EU (the EU Directive) on non-financial and …
Mind the ESG capital allocation gap: The role of index providers, standard‐setting, and “green” indices for the creation of sustainability impact
Environmental, social, and governance (ESG) funds are among the fastest‐growing
investment styles. ESG investing thereby has a governing effect, and a key open question is …
investment styles. ESG investing thereby has a governing effect, and a key open question is …
The organizational dynamics of compliance with the UK Modern Slavery Act in the food and tobacco sector
Empirical studies indicate that business compliance with the UK Modern Slavery Act is
disappointing, but they struggle to make sense of this phenomenon. This article offers a …
disappointing, but they struggle to make sense of this phenomenon. This article offers a …
The climate-related information in the changing EU directive on non-financial reporting and disclosure: First evidence by Italian large companies
Purpose This paper investigates the quality and quantity of climate-related information
disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this …
disclosed by public interest entities (PIEs) in the non-financial disclosure scenario. Thus, this …
Rethinking non-financial reporting: A blueprint for structural regulatory changes
The article introduces the thematic issue of Accounting, Economics, and Law: A Convivium
dedicated to the regulation of non-financial reporting. It provides the reader with an overview …
dedicated to the regulation of non-financial reporting. It provides the reader with an overview …
The impact of the EU Directive on non-financial information: Novel features of the Italian case
R Lombardi, A Cosentino, A Sura… - Meditari Accountancy …, 2021 - emerald.com
Purpose This paper aims to examine the European Union (EU) 95/2014 Directive's impact
on large public companies. It chose Italy as a pivotal country that made non-financial …
on large public companies. It chose Italy as a pivotal country that made non-financial …
How Political Actors Co‐Construct CSR and its Effect on Firms' Political Access: A Discursive Institutionalist View
OM van den Broek - Journal of Management Studies, 2024 - Wiley Online Library
This paper explores how corporate social responsibility (CSR) can incentivize political
actors to increase firms' political access. Taking a discursive institutional perspective, I argue …
actors to increase firms' political access. Taking a discursive institutional perspective, I argue …
Unraveling how intermediary‐beneficiary interaction shapes policy implementation
CL Michel - Regulation & Governance, 2024 - Wiley Online Library
As a result of policy growth, implementing agencies often face new mandates without the
necessary capacity expansion to comply with, thus resorting to intermediaries. However …
necessary capacity expansion to comply with, thus resorting to intermediaries. However …
The financialization of civil society activism: Sustainable finance, non-financial disclosure and the shrinking space for engagement
D Cerrato, T Ferrando - Accounting, Economics, and Law: A …, 2020 - degruyter.com
Inspired by the principles of sustainable finance and Environmental, Social and Governance
(ESG) reporting, the European Union Directive 95/2014 on non-financial disclosure …
(ESG) reporting, the European Union Directive 95/2014 on non-financial disclosure …