Articlediamond2024

The Impact of the CSRD and the ESRS on Non-Financial Disclosure

29 citations0/0 files storedSymphonya Emerging Issues in Management

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Corporate Social Responsibility Reporting Accounting and Financial Management Governance, Compliance, and Sustainability

Abstract

The paper examines the evolution of non-financial reporting in Europe, propelled by significant regulatory changes including the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) adoption. With the European Green Deal as a backdrop, we explore how sustainability has transitioned from a compliance obligation to a strategic imperative fundamentally reshaping corporate behaviour. By integrating Environmental, Social, and Governance (ESG) factors into corporate strategies, the new framework enhances transparency, fosters stakeholder trust, and prepares companies for the challenges and opportunities of sustainable operation. We discuss the potential of the European model to set global reporting standards and outline future research directions to assess the effectiveness of standards and their impact on corporate performance, investor behavior, and consumer trust.

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1995Managing Legitimacy: Strategic and Institutional Approaches 2002Becoming a Self-Regulated Learner: An Overview 1983Discretionary disclosure 1992Determinants of corporate social responsibility disclosure: An application of stakeholder theory 2020Strategies for mitigation of climate change: a review 2002Environmental disclosures in the annual report 2001A Stakeholder Approach to Strategic Management 2005Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry

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