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Turning Up the Heat? EU Sustainability Goals and the Role of Reporting under the Non-Financial Reporting Directive

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  • Ahern Deirdre

    (Association Professor, School of Law, Trinity College Dublin, Ireland.Ireland)

Abstract

For a long time the EU viewed corporate social responsibility as voluntary in nature. However, a policy focus on sustainability as a long-term driver of the social market economy within Europe has coincided with a shift in regulatory approach concerning corporate social responsibility. The introduction by the Non-Financial Reporting Directive of mandatory non-financial reporting for large companies heralds in a regulatory approach focusing on sustainability disclosures. However, given the considerable discretion afforded to companies in relation to the form of such disclosures, it remains to be seen how effective such disclosures will prove in practice in terms of achieving consistent transparency and sustainability gains.

Suggested Citation

  • Ahern Deirdre, 2016. "Turning Up the Heat? EU Sustainability Goals and the Role of Reporting under the Non-Financial Reporting Directive," European Company and Financial Law Review, De Gruyter, vol. 13(4), pages 599-630, December.
  • Handle: RePEc:bpj:eucflr:v:13:y:2016:i:4:p:599-630:n:3
    DOI: 10.1515/ecfr-2016-5007
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