{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,7,1]],"date-time":"2026-07-01T10:44:44Z","timestamp":1782902684770,"version":"3.54.5"},"reference-count":126,"publisher":"Informa UK Limited","issue":"3","license":[{"start":{"date-parts":[[2024,2,9]],"date-time":"2024-02-09T00:00:00Z","timestamp":1707436800000},"content-version":"vor","delay-in-days":0,"URL":"http:\/\/creativecommons.org\/licenses\/by-nc-nd\/4.0\/"}],"content-domain":{"domain":["www.tandfonline.com"],"crossmark-restriction":true},"short-container-title":["Accounting in Europe"],"published-print":{"date-parts":[[2024,9]]},"DOI":"10.1080\/17449480.2024.2312145","type":"journal-article","created":{"date-parts":[[2024,2,10]],"date-time":"2024-02-10T05:48:06Z","timestamp":1707544086000},"page":"320-355","update-policy":"https:\/\/doi.org\/10.1080\/tandf_crossmark_01","source":"Crossref","is-referenced-by-count":218,"title":["An Overview of Corporate Sustainability Reporting Legislation in the European Union"],"prefix":"10.1080","volume":"21","author":[{"given":"Katrin","family":"Hummel","sequence":"first","affiliation":[{"name":"Department of Finance, Accounting & Statistics, WU Vienna University of Economics and Business, Vienna, Austria"}],"role":[{"vocabulary":"crossref","role":"author"}]},{"given":"Dominik","family":"Jobst","sequence":"additional","affiliation":[{"name":"Department of Finance, Accounting & Statistics, WU Vienna University of Economics and Business, Vienna, Austria"}],"role":[{"vocabulary":"crossref","role":"author"}]}],"member":"301","published-online":{"date-parts":[[2024,2,9]]},"reference":[{"key":"e_1_3_4_2_1","unstructured":"Adams C. A. (2021). EU V IFRS: Fundamentally different approaches to sustainability reporting. Accounting Resources Centre. https:\/\/arc.eaa-online.org\/blog\/eu-v-ifrs-fundamentally-different-approaches-sustainability-reporting"},{"key":"e_1_3_4_3_1","doi-asserted-by":"publisher","DOI":"10.1108\/SAMPJ-10-2021-0436"},{"key":"e_1_3_4_4_1","doi-asserted-by":"publisher","DOI":"10.1093\/rfs\/13.3.479"},{"key":"e_1_3_4_5_1","doi-asserted-by":"publisher","DOI":"10.1080\/01559982.2023.2204786"},{"key":"e_1_3_4_6_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2018.02.001"},{"key":"e_1_3_4_7_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2011.01.001"},{"key":"e_1_3_4_8_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jacceco.2010.10.003"},{"key":"e_1_3_4_9_1","unstructured":"CDP CDSB GRI IIRC & SASB. (2020). Statement of intent to work together towards comprehensive corporate reporting. https:\/\/www.integratedreporting.org\/resource\/statement-of-intent-to-work-together-towards-comprehensive-corporate-reporting\/"},{"key":"e_1_3_4_10_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2011.12.001"},{"key":"e_1_3_4_11_1","doi-asserted-by":"publisher","DOI":"10.1080\/17449480.2022.2033804"},{"key":"e_1_3_4_12_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-12-2013-1549"},{"key":"e_1_3_4_13_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2006.09.009"},{"key":"e_1_3_4_14_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.aos.2009.10.002"},{"key":"e_1_3_4_15_1","doi-asserted-by":"publisher","DOI":"10.1007\/s11142-021-09609-5"},{"key":"e_1_3_4_16_1","doi-asserted-by":"publisher","DOI":"10.1080\/20430795.2022.2124838"},{"key":"e_1_3_4_17_1","unstructured":"CSR Europe & GRI. (2017). Member state implementation of directive 2014\/95\/EU. A comprehensive overview of how member states are implementing the EU directive on non-financial and diversity information. https:\/\/www.accountancyeurope.eu\/wp-content\/uploads\/1711-NFRpublication-GRI-CSR-Europe.pdf"},{"key":"e_1_3_4_18_1","unstructured":"EBA. (2022). Final report: Final draft implementing technical standards on prudential disclosures on ESG risks in accordance with Article 449a CRR. EBA\/ITS\/2022\/01. https:\/\/www.eba.europa.eu\/sites\/default\/documents\/files\/document_library\/Publications\/Draft%20Technical%20Standards\/2022\/1026171\/EBA%20draft%20ITS%20on%20Pillar%203%20disclosures%20on%20ESG%20risks.pdf"},{"key":"e_1_3_4_19_1","unstructured":"EBA EIOPA & ESMA. (2023a). Joint consultation paper. Review of SFDR delegated regulation regarding PAI and financial product disclosures. Draft regulatory technical standards with regard to the content methodologies and presentation of sustainability disclosures pursuant to Article 2a(3) 4(6) 4(7) 8(3) 8(4) 9(5) 9(6) 10(2) 11(4) and 11(5) of regulation (EU) 2019\/2088. JC 2023 09. https:\/\/www.esma.europa.eu\/sites\/default\/files\/2023-04\/JC_2023_09_Joint_consultation_paper_on_review_of_SFDR_Delegated_Regulation.pdf"},{"key":"e_1_3_4_20_1","unstructured":"EBA EIOPA & ESMA. (2023b). Final report on draft regulatory technical standards on the review of PAI and financial product disclosures in the SFDR delegated regulation. https:\/\/www.esma.europa.eu\/sites\/default\/files\/2023-12\/JC_2023_55_-_Final_Report_SFDR_Delegated_Regulation_amending_RTS.pdf"},{"key":"e_1_3_4_21_1","unstructured":"EFRAG. (2021a). EFRAG & GRI landmark statement of cooperation. https:\/\/www.efrag.org\/News\/Project-516\/EFRAG\u2013GRI-landmark-Statement-of-Cooperation"},{"key":"e_1_3_4_22_1","unstructured":"EFRAG. (2021b). Efrag\u2019s public consultation paper. Due process procedures for EU sustainability reporting standard-setting. https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2fsites%2fwebpublishing%2fSiteAssets%2fPublic%2520Consultation%2520-%2520Due%2520Process%2520Procedures%2520for%2520Sustainability%2520Reporting%2520Standard-Setting.pdf"},{"key":"e_1_3_4_23_1","unstructured":"EFRAG. (2022a). EFRAG\u2019s due process procedures. EU sustainability reporting standard-setting. https:\/\/www.efrag.org\/Activities\/2106151549247651\/Due-Process-Procedures-for-Sustainability-Reporting-Standard-Setting-"},{"key":"e_1_3_4_24_1","unstructured":"EFRAG. (2022b). Public consultation on the first set of Draft ESRS. https:\/\/www.efrag.org\/lab3"},{"key":"e_1_3_4_25_1","unstructured":"EFRAG. (2022c). Draft European Sustainability Reporting Standards. Due process note. https:\/\/www.efrag.org\/lab6"},{"key":"e_1_3_4_26_1","unstructured":"EFRAG. (2022d). Draft European Sustainability Reporting Standards. Cover letter. https:\/\/www.efrag.org\/lab6"},{"key":"e_1_3_4_27_1","unstructured":"EFRAG. (2022e). Efrag internal rules. Approved by EFRAG general assembly on 28 April 2022. https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG%2520Internal%2520Rules%2520-%2520Approved%2520by%2520the%2520GA%252028%2520April%25202022-%2520.pdf"},{"key":"e_1_3_4_28_1","unstructured":"EFRAG. (2023a). Interoperability between ESRS and ISSB standards EFRAG assessment at this stage and mapping table. https:\/\/efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2307280747599961%2F04-02%20EFRAG%20SRB%20%20230823%20-%20EFRAG%20IFRS%20interoperability%20and%20mapping%20table.pdf"},{"key":"e_1_3_4_29_1","unstructured":"EFRAG. (2023b). EFRAG-GRI joint statement of interoperability. https:\/\/www.efrag.org\/News\/Public-444\/EFRAG-GRI-Joint-statement-of-interoperability"},{"key":"e_1_3_4_30_1","unstructured":"EU High-Level Expert Group on Sustainable Finance. (2018). Financing a sustainable European economy. https:\/\/finance.ec.europa.eu\/system\/files\/2018-01\/180131-sustainable-finance-final-report_en.pdf"},{"key":"e_1_3_4_31_1","unstructured":"European Commission. (2017). Guidelines on non-financial reporting. 2017\/C 215\/01. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:52017XC0705(01)"},{"key":"e_1_3_4_32_1","unstructured":"European Commission. (2018). Action plan: Financing sustainable growth. COM(2018) 97 final. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:52018DC0097"},{"key":"e_1_3_4_33_1","unstructured":"European Commission. (2019a). The European Green Deal. COM(2019) 640 final. https:\/\/eur-lex.europa.eu\/legal-content\/DE\/TXT\/?uri=COM:2019:640:FIN"},{"key":"e_1_3_4_34_1","unstructured":"European Commission. (2019b). Guidelines on non-financial reporting: Supplement on reporting climate-related information. 2019\/C 209\/01. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:52019XC0620(01)"},{"key":"e_1_3_4_35_1","unstructured":"European Commission. (2020). Remarks by Executive Vice-President Dombrovskis at the conference on implementing the European Green Deal: Financing the transition. https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/SPEECH_20_139"},{"key":"e_1_3_4_36_1","unstructured":"European Commission. (2021a). Commission delegated regulation (EU) 2021\/2178 of 6 July 2021 supplementing regulation (EU) 2020\/852 of the European Parliament and of the Council by specifying the content and presentation of information to be disclosed by undertakings subject to Articles 19a or 29a of Directive 2013\/34\/EU concerning environmentally sustainable economic activities and specifying the methodology to comply with that disclosure obligation. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32021R2178"},{"key":"e_1_3_4_37_1","unstructured":"European Commission. (2021b). Commission delegated regulation (EU) 2021\/2139 of 4 June 2021 supplementing regulation (EU) 2020\/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to climate change mitigation or climate change adaptation and for determining whether that economic activity causes no significant harm to any of the other environmental objectives. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32021R2139"},{"key":"e_1_3_4_38_1","unstructured":"European Commission. (2021c). Fitness check on the EU framework for public reporting by companies. SWD(2021) 81 final. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=CELEX:52021SC0081"},{"key":"e_1_3_4_39_1","unstructured":"European Commission. (2021d). Proposal for a Corporate Sustainability Reporting Directive (CSRD) amending DIRECTIVE 2013\/34\/EU Directive 2004\/109\/EC Directive 2006\/43\/EC and Regulation No 537\/2014. COM(2021) 189 Final. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:52021PC0189"},{"key":"e_1_3_4_40_1","unstructured":"European Commission. (2021e). Report on the review clauses in Directives 2013\/34\/EU 2014\/95\/EU and 2013\/50\/EU. COM(2021) 199 final. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A52021DC0199"},{"key":"e_1_3_4_41_1","unstructured":"European Commission. (2021f). Proposal for a regulation of the European Parliament and of the Council amending regulation (EU) No 575\/2013 as regards requirements for credit risk credit valuation adjustment risk operational risk market risk and the output floor. COM(2021) 664 final. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:52021PC0664"},{"key":"e_1_3_4_42_1","unstructured":"European Commission. (2021g). Sustainable finance and EU taxonomy: Commission takes further steps to channel money towards sustainable activities. https:\/\/ec.europa.eu\/commission\/presscorner\/detail\/en\/ip_21_1804"},{"key":"e_1_3_4_43_1","unstructured":"European Commission. (2021h). Question related to regulation (EU) 2019\/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (Sustainable Finance Disclosure Regulation 2019\/2088). Ref. Ares(2021)4556843 - 14\/07\/2021. https:\/\/www.esma.europa.eu\/sites\/default\/files\/library\/sfdr_ec_qa_1313978.pdf"},{"key":"e_1_3_4_44_1","unstructured":"European Commission. (2022a). Commission delegated regulation (EU) 2022\/1288 of 6 April 2022 supplementing regulation (EU) 2019\/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of \u2018do no significant harm\u2019 specifying the content methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in pre-contractual documents on websites and in periodic reports. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022R1288"},{"key":"e_1_3_4_45_1","unstructured":"European Commission. (2022b). Commission delegated regulation (EU) 2022\/1214 of 9 March 2022 amending delegated regulation (EU) 2021\/2139 as regards economic activities in certain energy sectors and delegated regulation (EU) 2021\/2178 as regards specific public disclosures for those economic activities. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022R1214"},{"key":"e_1_3_4_46_1","unstructured":"European Commission. (2022c). Commission implementing regulation (EU) 2022\/2453 of 30 November 2022 amending the implementing technical standards laid down in implementing regulation (EU) 2021\/637 as regards the disclosure of environmental social and governance risks. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022R2453"},{"key":"e_1_3_4_47_1","unstructured":"European Commission. (2023a). Commission delegated regulation (EU) 2023\/363 of 31 October 2022 amending and correcting the regulatory technical standards laid down in delegated regulation (EU) 2022\/1288 as regards the content and presentation of information in relation to disclosures in pre-contractual documents and periodic reports for financial products investing in environmentally sustainable economic activities.https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32023R0363"},{"key":"e_1_3_4_48_1","unstructured":"European Commission. (2023b). Commission delegated regulation (EU) 2023\/2485 of 27 June 2023 amending Delegated Regulation (EU) 2021\/2139 establishing additional technical screening criteria for determining the conditions under which certain economic activities qualify as contributing substantially to climate change mitigation or climate change adaptation and for determining whether those activities cause no significant harm to any of the other environmental objectives. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=celex:32023R2485"},{"key":"e_1_3_4_49_1","unstructured":"European Commission. (2023c). Commission delegated regulation (EU) 2023\/2486 of 27 June 2023 supplementing regulation (EU) 2020\/852 of the European Parliament and of the Council by establishing the technical screening criteria for determining the conditions under which an economic activity qualifies as contributing substantially to the sustainable use and protection of water and marine resources to the transition to a circular economy to pollution prevention and control or to the protection and restoration of biodiversity and ecosystems and for determining whether that economic activity causes no significant harm to any of the other environmental objectives and amending commission delegated regulation (EU) 2021\/2178 as regards specific public disclosures for those economic activities. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=celex:32023R2486"},{"key":"e_1_3_4_50_1","unstructured":"European Commission. (2023d). Commission delegated regulation (EU) supplementing directive 2013\/34\/EU of the European Parliament and of the Council as regards sustainability reporting standards. Delegated regulation (EU) C(2023) 5303 final. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/ALL\/?uri=PI_COM:C(2023)5303"},{"key":"e_1_3_4_51_1","unstructured":"European Commission. (2023e). Sustainable finance disclosure regulation \u2013 assessment. https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13961-Sustainable-Finance-Disclosure-Regulation-assessment_en"},{"key":"e_1_3_4_52_1","unstructured":"European Commission. (2023f). Corporate sustainability reporting. https:\/\/finance.ec.europa.eu\/capital-markets-union-and-financial-markets\/company-reporting-and-auditing\/company-reporting\/corporate-sustainability-reporting_en"},{"key":"e_1_3_4_53_1","unstructured":"European Commission. (2023g). Delegated act details. COMMISSION DELEGATED REGULATION (EU) \/\u2009\u2026\u2009supplementing Directive 2013\/34\/EU of the European Parliament and of the Council as regards sustainability reporting standards. https:\/\/webgate.ec.europa.eu\/regdel\/#\/delegatedActs\/2111"},{"key":"e_1_3_4_54_1","unstructured":"European Parliament & Council of the EU. (2013a). Directive 2013\/34\/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements consolidated financial statements and related reports of certain types of undertakings amending Directive 2006\/43\/EC of the European Parliament and of the Council and repealing Council Directives 78\/660\/EEC and 83\/349\/EEC. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/PDF\/?uri=CELEX:32013L0034"},{"key":"e_1_3_4_55_1","unstructured":"European Parliament & Council of the EU. (2013b). Regulation (EU) No 575\/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648\/2012. https:\/\/eur-lex.europa.eu\/eli\/reg\/2013\/575\/oj"},{"key":"e_1_3_4_56_1","unstructured":"European Parliament & Council of the EU. (2014). Directive 2014\/95\/EU of the European Parliament and of the Council of 22 October 2014 amending directive 2013\/34\/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32014L0095"},{"key":"e_1_3_4_57_1","unstructured":"European Parliament & Council of the EU. (2019a). Regulation (EU) 2019\/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector. https:\/\/eur-lex.europa.eu\/eli\/reg\/2019\/2088\/oj"},{"key":"e_1_3_4_58_1","unstructured":"European Parliament & Council of the EU. (2019b). Regulation (EU) 2019\/876 of the European Parliament and of the Council of 20 May 2019 amending Regulation 575\/2013 as regards the leverage ratio the net stable funding ratio requirements for own funds and eligible liabilities counterparty credit risk market risk exposures to central counterparties exposures to collective investment undertakings large exposures reporting and disclosure requirements and Regulation 648\/2012. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32019R0876"},{"key":"e_1_3_4_59_1","unstructured":"European Parliament & Council of the EU. (2020). Regulation (EU) 2020\/852 of the European Parliament and of the Council of 18 June 2020 on the establishment of a framework to facilitate sustainable investment and amending Regulation (EU) 2019\/2088. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX%3A32020R0852"},{"key":"e_1_3_4_60_1","unstructured":"European Parliament & Council of the EU. (2021). Regulation (EU) 2021\/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401\/2009 and (EU) 2018\/1999 (\u2018European Climate Law\u2019). https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32021R1119"},{"key":"e_1_3_4_61_1","unstructured":"European Parliament & Council of the EU. (2022). Directive (EU) 2022\/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537\/2014 Directive 2004\/109\/EC Directive 2006\/43\/EC and Directive 2013\/34\/EU as Regards Corporate Sustainability Reporting. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/TXT\/?uri=CELEX:32022L2464"},{"key":"e_1_3_4_62_1","unstructured":"European Reporting Lab. (2021). Proposals for a relevant and dynamic sustainability reporting standard-setting. Final report. https:\/\/www.efrag.org\/Assets\/Download?assetUrl=%2Fsites%2Fwebpublishing%2FSiteAssets%2FEFRAG%2520PTF-NFRS_MAIN_REPORT.pdf"},{"key":"e_1_3_4_63_1","unstructured":"Eurosif. (2022). EU sustainable finance & SFDR: Making the framework fit for purpose. Eurosif policy recommendations for Article 8 & 9 product labels. https:\/\/www.eurosif.org\/wp-content\/uploads\/2022\/06\/Eurosif-Report-June-22-SFDR-Policy-Recommendations.pdf"},{"key":"e_1_3_4_64_1","doi-asserted-by":"publisher","DOI":"10.1108\/SAMPJ-06-2021-0222"},{"key":"e_1_3_4_65_1","doi-asserted-by":"publisher","DOI":"10.1108\/09513570610709872"},{"key":"e_1_3_4_66_1","unstructured":"GRI. (2022a). Our position in the reporting landscape. https:\/\/www.globalreporting.org\/public-policy-partnerships\/the-reporting-landscape\/"},{"key":"e_1_3_4_67_1","unstructured":"GRI. (2022b). GRI\u2019s technical position on the draft European Sustainability Reporting Standards. https:\/\/www.globalreporting.org\/media\/gsipjvy5\/gri-s-submission-to-efrag-s-public-consultation-on-the-first-set-of-draft-esrs.pdf"},{"key":"e_1_3_4_68_1","unstructured":"GRI. (2022c). The materiality madness: Why definitions matter. The GRI Perspective Issue 3. https:\/\/www.globalreporting.org\/media\/r2oojx53\/gri-perspective-the-materiality-madness.pdf"},{"key":"e_1_3_4_69_1","unstructured":"GRI. (2023a). Progress towards a strengthened sustainability reporting system. https:\/\/www.globalreporting.org\/news\/news-center\/progress-towards-a-strengthened-sustainability-reporting-system\/"},{"key":"e_1_3_4_70_1","unstructured":"GRI. (2023b). Finishing line in sight for new EU standards. https:\/\/www.globalreporting.org\/news\/news-center\/finishing-line-in-sight-for-new-eu-standards\/"},{"key":"e_1_3_4_71_1","unstructured":"GRI. (2023c). EFRAG and GRI enhance collaboration with deeper ties. https:\/\/www.globalreporting.org\/news\/news-center\/efrag-and-gri-enhance-collaboration-with-deeper-ties\/"},{"key":"e_1_3_4_72_1","unstructured":"GSSB. (2021). Consolidated set of the GRI Standards 2021."},{"key":"e_1_3_4_73_1","doi-asserted-by":"publisher","DOI":"10.1108\/AAAJ-05-2020-4571"},{"key":"e_1_3_4_74_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0165-4101(01)00018-0"},{"key":"e_1_3_4_75_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0165-4101(01)00029-5"},{"key":"e_1_3_4_76_1","doi-asserted-by":"publisher","DOI":"10.1007\/s41464-018-0065-z"},{"key":"e_1_3_4_77_1","doi-asserted-by":"publisher","DOI":"10.1080\/01559982.2024.2301854"},{"key":"e_1_3_4_78_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2016.06.001"},{"key":"e_1_3_4_79_1","unstructured":"IFRS Foundation. (2020a). Speech: Sustainability reporting and its relevance to the IFRS foundation. https:\/\/www.ifrs.org\/news-and-events\/news\/2020\/05\/sustainability-reporting-and-its-relevance-to-the-ifrs-foundation\/"},{"key":"e_1_3_4_80_1","unstructured":"IFRS Foundation. (2020b). Consultation paper on sustainability reporting. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/sustainability-reporting\/consultation-paper-on-sustainability-reporting.pdf"},{"key":"e_1_3_4_81_1","unstructured":"IFRS Foundation. (2021a). IIRC and SASB form the Value Reporting Foundation providing comprehensive suite of tools to assess manage and communicate value. https:\/\/www.integratedreporting.org\/news\/iirc-and-sasb-form-the-value-reporting-foundation-providing-comprehensive-suite-of-tools-to-assess-manage-and-communicate-value\/"},{"key":"e_1_3_4_82_1","unstructured":"IFRS Foundation. (2021b). IFRS Foundation Trustees\u2019 feedback statement on the Consultation paper on sustainability reporting. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/sustainability-reporting\/sustainability-consultation-paper-feedback-statement.pdf"},{"key":"e_1_3_4_83_1","unstructured":"IFRS Foundation. (2021c). Global Sustainability Disclosure Standards for the financial markets. https:\/\/www.ifrs.org\/news-and-events\/news\/2021\/11\/global-sustainability-disclosure-standards-for-the-financial-markets\/"},{"key":"e_1_3_4_84_1","unstructured":"IFRS Foundation. (2021d). Exposure draft ED\/20215 proposed targeted amendments to the IFRS foundation constitution to accommodate an International Sustainability Standards Board (ISSB) to set IFRS sustainability standards. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/sustainability-reporting\/ed-2021-5-proposed-constitution-amendments-to-accommodate-sustainability-board.pdf"},{"key":"e_1_3_4_85_1","unstructured":"IFRS Foundation. (2021e). Exposure draft ED\/2021\/6 management commentary. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/management-commentary\/ed-2021-6-management-commentary.pdf"},{"key":"e_1_3_4_86_1","unstructured":"IFRS Foundation. (2022a). IFRS foundation completes consolidation with Value Reporting Foundation. https:\/\/www.ifrs.org\/news-and-events\/news\/2022\/08\/ifrs-foundation-completes-consolidation-with-value-reporting-foundation\/"},{"key":"e_1_3_4_87_1","unstructured":"IFRS Foundation. (2022b). ISSB delivers proposals that create comprehensive global baseline of sustainability disclosures. https:\/\/www.ifrs.org\/news-and-events\/news\/2022\/03\/issb-delivers-proposals-that-create-comprehensive-global-baseline-of-sustainability-disclosures\/"},{"key":"e_1_3_4_88_1","unstructured":"IFRS Foundation. (2022c). STAFF PAPER. Management commentary \u2013 project update. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/meetings\/2022\/july\/iasb\/ap15-management-commentary-project-update-for-posting.pdf"},{"key":"e_1_3_4_89_1","unstructured":"IFRS Foundation. (2022d). ISSB at COP27: ISSB makes key announcements towards the implementation of climate-related disclosure standards in 2023. https:\/\/www.ifrs.org\/news-and-events\/news\/2022\/11\/issb-cop27-progress-implementation-climate-related-disclosure-standards-in-2023\/"},{"key":"e_1_3_4_90_1","unstructured":"IFRS Foundation. (2022e). Management commentary. AP15A. Feedback summary\u2013project direction. March 2022. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/meetings\/2022\/march\/iasb\/ap15a-feedback-summary-project-direction.pdf"},{"key":"e_1_3_4_91_1","unstructured":"IFRS Foundation. (2022f). Management commentary. AP15B. Feedback summary\u2013investor feedback. March 2022. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/meetings\/2022\/march\/iasb\/ap15b-investor-feedback.pdf"},{"key":"e_1_3_4_92_1","unstructured":"IFRS Foundation. (2023a). ISSB issues inaugural global Sustainability Disclosure Standards. https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/06\/issb-issues-ifrs-s1-ifrs-s2\/"},{"key":"e_1_3_4_93_1","unstructured":"IFRS Foundation. (2023b). IFRS Sustainability Disclosure Standards \u2013 project summary. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/general-sustainability-related-disclosures\/project-summary.pdf"},{"key":"e_1_3_4_94_1","unstructured":"IFRS Foundation. (2023c). IFRS S1. Basis for conclusions on general requirements for disclosure of sustainability-related financial information. https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/"},{"key":"e_1_3_4_95_1","unstructured":"IFRS Foundation. (2023d). IFRS S1. General requirements for disclosure of sustainability-related financial information. https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/"},{"key":"e_1_3_4_96_1","unstructured":"IFRS Foundation. (2023e). IFRS S2. Climate-related disclosures. https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/"},{"key":"e_1_3_4_97_1","unstructured":"IFRS Foundation. (2023f). IFRS S2 industry-based guidance on implementing climate-related disclosures. https:\/\/www.ifrs.org\/issued-standards\/ifrs-sustainability-standards-navigator\/"},{"key":"e_1_3_4_98_1","unstructured":"IFRS Foundation. (2023g). IFRS Sustainability Disclosure Standards \u2013 effects analysis. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/project\/general-sustainability-related-disclosures\/effects-analysis.pdf"},{"key":"e_1_3_4_99_1","unstructured":"IFRS Foundation. (2023h). Agenda paper 15A. Education session\u2013comparison between management commentary exposure draft and the integrated reporting framework. https:\/\/www.ifrs.org\/content\/dam\/ifrs\/meetings\/2023\/may\/iasb\/ap15a-education-session-management-commentary-and-integrated-reporting.pdf"},{"key":"e_1_3_4_100_1","unstructured":"IFRS Foundation. (2023i). IFRS Foundation welcomes culmination of TCFD work and transfer of TCFD monitoring responsibilities to ISSB from 2024. https:\/\/www.ifrs.org\/news-and-events\/news\/2023\/07\/foundation-welcomes-tcfd-responsibilities-from-2024\/"},{"key":"e_1_3_4_101_1","unstructured":"IOSCO. (2023). IOSCO endorses the ISSB\u2019s sustainability-related financial disclosures standards. https:\/\/www.iosco.org\/news\/pdf\/IOSCONEWS703.pdf"},{"key":"e_1_3_4_102_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-94-007-7082-9_9"},{"key":"e_1_3_4_103_1","doi-asserted-by":"publisher","DOI":"10.1287\/orsc.2014.0949"},{"key":"e_1_3_4_104_1","doi-asserted-by":"publisher","DOI":"10.1108\/SAMPJ-05-2022-0284"},{"key":"e_1_3_4_105_1","unstructured":"KPMG. (2022). Big shifts small steps. Survey of sustainability reporting 2022. https:\/\/assets.kpmg\/content\/dam\/kpmg\/xx\/pdf\/2022\/10\/ssr-small-steps-big-shifts.pdf"},{"key":"e_1_3_4_106_1","unstructured":"Laine M. & Michelon G. (2020 November 16). Some reflections on the consultation paper on sustainability reporting published by the IFRS Foundation. Accounting Resources Centre. https:\/\/arc.eaa-online.org\/blog\/some-reflections-consultation-paper-sustainability-reporting-published-ifrs-foundation"},{"key":"e_1_3_4_107_1","volume-title":"Sustainability accounting and accountability","author":"Laine M.","year":"2022","unstructured":"Laine, M., Tregidga, H., & Unerman, J. (2022). Sustainability accounting and accountability (Third Edition). Taylor & Francis Group."},{"key":"e_1_3_4_108_1","doi-asserted-by":"publisher","DOI":"10.1108\/MEDAR-02-2018-0290"},{"key":"e_1_3_4_109_1","doi-asserted-by":"publisher","DOI":"10.1111\/1475-679X.12115"},{"key":"e_1_3_4_110_1","doi-asserted-by":"publisher","DOI":"10.1177\/1086026615575332"},{"key":"e_1_3_4_111_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2019.06.002"},{"key":"e_1_3_4_112_1","doi-asserted-by":"publisher","DOI":"10.1080\/09638180.2020.1763818"},{"key":"e_1_3_4_113_1","doi-asserted-by":"publisher","DOI":"10.1108\/09513570210435870"},{"key":"e_1_3_4_114_1","doi-asserted-by":"publisher","DOI":"10.1016\/S0361-3682(02)00028-4"},{"key":"e_1_3_4_115_1","doi-asserted-by":"publisher","DOI":"10.1007\/978-94-007-7082-9_10"},{"key":"e_1_3_4_116_1","doi-asserted-by":"publisher","DOI":"10.1108\/SAMPJ-05-2022-0287"},{"key":"e_1_3_4_117_1","doi-asserted-by":"publisher","DOI":"10.1016\/j.jaccpubpol.2013.04.004"},{"key":"e_1_3_4_118_1","unstructured":"Platform on Sustainable Finance. (2022). The extended environmental taxonomy: Final report on taxonomy extension options supporting a sustainable transition. https:\/\/finance.ec.europa.eu\/system\/files\/2022-03\/220329-sustainable-finance-platform-finance-report-environmental-transition-taxonomy_en.pdf"},{"key":"e_1_3_4_119_1","unstructured":"Professors of Accounting. (2020). Open letter regarding the IFRS foundation\u2019s consultation paper on sustainability reporting. https:\/\/eifrs.ifrs.org\/eifrs\/comment_letters\/570\/570_27002_CarolAdamsProfessorsofAccountingresearchingSustainabilityAccountingandReporting_0_ProfessorsofAccounting.pdf"},{"key":"e_1_3_4_120_1","unstructured":"Publications Office of the EU. (2023). Sustainability-related disclosures in the financial services sector. https:\/\/eur-lex.europa.eu\/legal-content\/EN\/LSU\/?uri=CELEX:32019R2088"},{"key":"e_1_3_4_121_1","doi-asserted-by":"publisher","DOI":"10.1080\/17449480.2023.2189016"},{"key":"e_1_3_4_122_1","doi-asserted-by":"publisher","DOI":"10.2307\/258788"},{"key":"e_1_3_4_123_1","doi-asserted-by":"publisher","DOI":"10.1016\/0165-4101(83)90011-3"},{"key":"e_1_3_4_124_1","doi-asserted-by":"publisher","DOI":"10.1080\/17449480.2023.2218398"},{"key":"e_1_3_4_125_1","unstructured":"World Bank. (2020). Developing a national green taxonomy. A World Bank guide. https:\/\/documents1.worldbank.org\/curated\/en\/953011593410423487\/pdf\/Developing-a-National-Green-Taxonomy-A-World-Bank-Guide.pdf"},{"key":"e_1_3_4_126_1","unstructured":"World Economic Forum. (2020). Embracing the new age of materiality. Harnessing the pace of change in ESG. https:\/\/www3.weforum.org\/docs\/WEF_Embracing_the_New_Age_of_Materiality_2020.pdf"},{"key":"e_1_3_4_127_1","unstructured":"Xu X. Xie W. & Deng M. (2022). Global green taxonomy development alignment and implementation. Climate Bonds Initiative. https:\/\/www.climatebonds.net\/files\/reports\/cbi_taxonomy_ukpact_2022_01f.pdf"}],"container-title":["Accounting in Europe"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.tandfonline.com\/doi\/pdf\/10.1080\/17449480.2024.2312145","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2024,11,12]],"date-time":"2024-11-12T14:20:42Z","timestamp":1731421242000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.tandfonline.com\/doi\/full\/10.1080\/17449480.2024.2312145"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024,2,9]]},"references-count":126,"journal-issue":{"issue":"3","published-print":{"date-parts":[[2024,9]]}},"alternative-id":["10.1080\/17449480.2024.2312145"],"URL":"https:\/\/doi.org\/10.1080\/17449480.2024.2312145","relation":{},"ISSN":["1744-9480","1744-9499"],"issn-type":[{"value":"1744-9480","type":"print"},{"value":"1744-9499","type":"electronic"}],"subject":[],"published":{"date-parts":[[2024,2,9]]},"assertion":[{"value":"The publishing and review policy for this title is described in its Aims & Scope.","order":1,"name":"peerreview_statement","label":"Peer Review Statement"},{"value":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","URL":"http:\/\/www.tandfonline.com\/action\/journalInformation?show=aimsScope&journalCode=raie20","order":2,"name":"aims_and_scope_url","label":"Aim & Scope"},{"value":"2022-02-28","order":0,"name":"received","label":"Received","group":{"name":"publication_history","label":"Publication History"}},{"value":"2024-01-26","order":2,"name":"accepted","label":"Accepted","group":{"name":"publication_history","label":"Publication History"}},{"value":"2024-02-09","order":3,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}