IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/22525_5.html
   My bibliography  Save this book chapter

(R)evolution of sustainability reporting regulation in the European Union

In: Research Handbook on Sustainability Reporting

Author

Listed:
  • Silvia Panfilo
  • Simone Pizzi
  • Joanna Krasodomska

Abstract

Corporate social responsibility (CSR) has long been present in European Union (EU) policy. However, when it comes to CSR-related disclosures, the shift from a voluntary to a mandatory approach with the introduction of Directive 2014/95/EU is seen as a milestone in the (r)evolution of sustainability reporting regulation. This chapter aims to synthesize current knowledge on the role of Directive 2014/95/EU in the ongoing process of regulating sustainability reporting in the EU by examining the related academic debate. We performed a bibliometric analysis using VOSviewer and Bibliometrix which allows us to discuss which authors, academic institutions and journals have contributed to the debate over time, which publications have had the greatest impact and what is the conceptual structure of the scientific discourse

Suggested Citation

  • Silvia Panfilo & Simone Pizzi & Joanna Krasodomska, 2024. "(R)evolution of sustainability reporting regulation in the European Union," Chapters, in: Gunnar Rimmel & Güler Aras & Diogenis Baboukardos & Joanna Krasodomska & Christian Nielsen & Frank (ed.), Research Handbook on Sustainability Reporting, chapter 5, pages 75-89, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:22525_5
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/doi/10.4337/9781035316267.00013
    Download Restriction: no
    ---><---

    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:elg:eechap:22525_5. 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: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    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.