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Beschreibung
Deterioration of socio-ecological systems requires deep changes in business regulation, including accounting rules. However, policymakers and stakeholders have recursively failed to deliver on mandatory sustainability reporting. Over the last decade, things have rapidly changed. Particularly in the EU, we are witnessing the standardisation and harmonisation of sustainability reporting. This Element questions what explains changes in sustainability reporting regulation and what one can learn from the past. It suggests that there is a structural fallacy in the design of the regulation of accounting for sustainability, which needs to be addressed to avoid another failure. The Element concludes by setting out a bold blueprint for rethinking reporting regulation based on a series of paradigmatic changes.
Deterioration of socio-ecological systems requires deep changes in business regulation, including accounting rules. However, policymakers and stakeholders have recursively failed to deliver on mandatory sustainability reporting. Over the last decade, things have rapidly changed. Particularly in the EU, we are witnessing the standardisation and harmonisation of sustainability reporting. This Element questions what explains changes in sustainability reporting regulation and what one can learn from the past. It suggests that there is a structural fallacy in the design of the regulation of accounting for sustainability, which needs to be addressed to avoid another failure. The Element concludes by setting out a bold blueprint for rethinking reporting regulation based on a series of paradigmatic changes.
Inhaltsverzeichnis
1. Introduction; 2. Unpacking the sustainability reporting conundrum; 3. History of sustainability reporting; 4. Putting the pieces together: what explains changes?; 5. Learning from failure and success: proposals for a paradigmatic change; References.
Details
Erscheinungsjahr: 2025
Fachbereich: Management
Genre: Importe, Wirtschaft
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
ISBN-13: 9781009737081
ISBN-10: 1009737082
Sprache: Englisch
Einband: Kartoniert / Broschiert
Autor: Monciardini, David
Hersteller: Cambridge University Press
Verantwortliche Person für die EU: Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße: 229 x 152 x 6 mm
Von/Mit: David Monciardini
Erscheinungsdatum: 20.10.2025
Gewicht: 0,148 kg
Artikel-ID: 134193259

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