IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-05414514.html

Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”

Author

Listed:
  • Yuri Biondi

    (IRISSO - Institut de Recherche Interdisciplinaire en Sciences Sociales - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Colin Haslam

    (QMUL - Queen Mary University of London)

  • Corrado Malberti

    (UNITN - Università degli Studi di Trento = University of Trento)

Abstract

This article summarises the conception, development and main findings of the ELI project which resulted in the ELI report entitled "ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability," approved in September 2022. Special attention is given to the methodological approach of the project and its main implications for EU and national policy and legislation on corporate sustainability both from a company law and a financial accounting perspective.

Suggested Citation

  • Yuri Biondi & Colin Haslam & Corrado Malberti, 2025. "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Post-Print hal-05414514, HAL.
    • Handle: RePEc:hal:journl:hal-05414514
    DOI: 10.1515/ael-2025-2001
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-05414514. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.