Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/328042 
Year of Publication: 
2025
Citation: 
[Journal:] Amfiteatru Economic [ISSN:] 2247-9104 [Volume:] 27 [Issue:] 70 [Year:] 2025 [Pages:] 1193-1208
Publisher: 
The Bucharest University of Economic Studies, Bucharest
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.
Subjects: 
Sustainability reporting
sustainability indices
regulation
Corporate Sustainability Reporting Directive (EU) 2022/2464
European Sustainability Reporting Standards
JEL: 
M14
M48
Q01
G20
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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