| Title |
Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes |
| ID_Doc |
19034 |
| Authors |
Monciardini, D; Mähönen, JT; Tsagas, G |
| Title |
Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes |
| Year |
2020 |
| Published |
Accounting Economics And Law-A Convivium, 10.0, 2 |
| DOI |
10.1515/ael-2020-0092 |
| Abstract |
The article introduces the thematic issue of Accounting, Economics, and Law: A Convivium dedicated to the regulation of non-financial reporting. It provides the reader with an overview of the varying approaches and frameworks that have emerged over time in relation to the reporting of non-financial information. In particular, the article focuses on the European Non-Financial Reporting Directive. We maintain that to date this latter initiative has failed to deliver on its intended objectives. In the context of the ongoing revision process of this initiative, the present paper outlines five key areas to be improved drawing on the lessons learnt from the past as well as from key points raised by the papers in the present thematic issue. What emerges from this collective effort is a renewed agenda that highlights some of the structural failures of the current reporting regime and a blueprint for future reforms. The final section summarises the various contributions of articles included in this thematic issue. |
| Author Keywords |
non-financial reporting; European regulation; sustainability; corporate social accountability; integrated reporting; non-financial reporting directive; accounting |
| Index Keywords |
Index Keywords |
| Document Type |
Other |
| Open Access |
Open Access |
| Source |
Emerging Sources Citation Index (ESCI) |
| EID |
WOS:000749749100002 |
| WoS Category |
Business, Finance |
| Research Area |
Business & Economics |
| PDF |
https://www.dvfa.de/fileadmin/downloads/Publikationen/Standards/KPIs_for_ESG_3_0_Final.pdf
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