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

Yuri Biondi (), Colin Haslam and Corrado Malberti
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Yuri Biondi: IRISSO - Institut de Recherche Interdisciplinaire en Sciences Sociales - Université Paris Dauphine-PSL - PSL - Université Paris Sciences et Lettres - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement
Colin Haslam: QMUL - Queen Mary University of London
Corrado Malberti: UNITN - Università degli Studi di Trento = University of Trento

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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: Law & Economy; Law and finance; Corporate Accountability and Transparency; Corporate governance Corporate social responsibility Due diligence Environmental social governance EU law Mining industry Sustainability Legislation (search for similar items in EconPapers)
Date: 2025-02-13
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Published in Accounting, Economics and Law: A convivium, 2025, 15 (s1), pp.s9-s19. ⟨10.1515/ael-2025-2001⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05414514

DOI: 10.1515/ael-2025-2001

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