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CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement

Author

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  • Marian-Dragos Mangiuc

    (Bucharest University of Economic Studies, Romania)

  • Meral Kagitci

    (Bucharest University of Economic Studies, Romania)

Abstract

This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical foundations that explain the regulation of this field and the technical issues raised by the implementation of the CSRD. The analysis contextualizes the paradigm shift represented by the CSRD using legitimacy theory, institutional theory and stakeholder theory, while exploring its implications for organizations and professionals. The proposed directions for future research underpin the institutional innovations needed to implement the CSRD and further develop sustainability reporting regulations.

Suggested Citation

  • Marian-Dragos Mangiuc & Meral Kagitci, 2025. "CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 27(70), pages 1193-1193, August.
    • Handle: RePEc:aes:amfeco:v:27:y:2025:i:70:p:1193
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    Keywords

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    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • G20 - Financial Economics - - Financial Institutions and Services - - - General

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