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

Florian Favreau () and Marine Bastiège ()
Additional contact information
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

Post-Print from HAL

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.

Keywords: Pacte vert européen; Management public transnational; Entreprises et Droits humains; ESRS (search for similar items in EconPapers)
Date: 2023-09-30
References: Add references at CitEc
Citations:

Published in Politiques et Management public, 2023, 40 (3), pp.375-380. ⟨10.3166/pmp.40.2023.0024⟩

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04874951

DOI: 10.3166/pmp.40.2023.0024

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().