IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-04874951.html
   My bibliography  Save this paper

L’information en matière de durabilité de l’Union européenne

Author

Listed:
  • Florian Favreau

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

  • Marine Bastiège

    (Métis Lab EM Normandie - EM Normandie - École de Management de Normandie = EM Normandie Business School)

Abstract

The European Commission adopted a delegated regulation on European Sustainability Reporting Standards (ESRS) on 31 July 2023. ESRS are the subject of a vast literature, in law and in the accounting field, but are little studied in public management. The purpose of this article is to comment briefly on the specific features of the Green Deal/ESRS pair, from the point of view of public management. We recall that the Green Deal is one of the regional public policies that enable the pursuit of sustainability. These sustainability policies were initiated by the UN and are being implemented in a variety of ways, based on different management systems in different areas. With the ESRS, the EU is putting forward a reporting system - as is the IASB. Other public or semi-public authorities prefer a system based primarily on local governance mechanisms. In each case, it will be possible to carry out comparative studies of the administrative control mechanisms developed in different areas. It is also at this level that the application of the ESRS can be usefully analysed.

Suggested Citation

  • Florian Favreau & Marine Bastiège, 2023. "L’information en matière de durabilité de l’Union européenne," Post-Print hal-04874951, HAL.
    • Handle: RePEc:hal:journl:hal-04874951
    DOI: 10.3166/pmp.40.2023.0024
    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 search for a similarly titled item that would be available.

    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-04874951. 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.