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Introducing a Themed Issue on Sustainability Reporting Regulation in Europe

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  • Oana Apostol
  • Colin Dey
  • Ian Thomson

Abstract

In this editorial, we introduce the main theme of this issue: recently enacted sustainability reporting regulation in Europe. Our particular focus in curating a set of papers devoted to this theme is to consider the impact of what is effectively an ongoing wider sustainability transformation programme, which includes the EU Corporate Sustainable Reporting Directive (CSRD) as well as the Green Deal, the Taxonomy of Sustainable Economic Activity, Sustainable Finance Initiative and Corporate Sustainability Due Diligence. Collectively, this programme introduces significant mandated enhancements such as double materiality, full scope greenhouse gas accounting, extending responsibility down the supply chain, business model risk assessment and reasonable assurance on sustainability related disclosures. This issue presents three articles which examine the implications from three distinctive European perspectives – a variety that is important given that EU directives such as the CSRD are required to be transposed into national law by individual member states. Collectively, these articles illuminate some of the key opportunities and challenges arising from the CSRD and its impact of legislative landscape for sustainability reporting research, education and practice.

Suggested Citation

  • Oana Apostol & Colin Dey & Ian Thomson, 2025. "Introducing a Themed Issue on Sustainability Reporting Regulation in Europe," Social and Environmental Accountability Journal, Taylor & Francis Journals, vol. 45(2), pages 89-94, May.
    • Handle: RePEc:taf:seaccj:v:45:y:2025:i:2:p:89-94
    DOI: 10.1080/0969160X.2025.2537994
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