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

Author

Listed:
  • Biondi Yuri

    (CNRS, University Paris Dauphine PSL (IRISSO), Place Marechal Lattre Tassigny, Paris, 75016, France)

  • Haslam Colin

    (Queen Mary’s University of London, London, UK)

  • Malberti Corrado

    (Trento University, Trento, Italy)

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

  • Biondi Yuri & Haslam Colin & Malberti Corrado, 2025. "Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 15(s1), pages 9-19.
    • Handle: RePEc:bpj:aelcon:v:15:y:2025:i:s1:p:s9-s19:n:1012
    DOI: 10.1515/ael-2025-2001
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    More about this item

    Keywords

    company law; EU law; financial accounting; corporate sustainability; environmental responsibility; sustainable development;
    All these keywords.

    JEL classification:

    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
    • G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • K32 - Law and Economics - - Other Substantive Areas of Law - - - Energy, Environmental, Health, and Safety Law

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