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

Biondi Yuri (), Haslam Colin () and Malberti Corrado ()
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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

Accounting, Economics, and Law: A Convivium, 2025, vol. 15, issue s1, s9-s19

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.

Keywords: company law; EU law; financial accounting; corporate sustainability; environmental responsibility; sustainable development (search for similar items in EconPapers)
JEL-codes: G34 G38 K22 K32 M14 M41 M48 Q01 Q56 (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1515/ael-2025-2001

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