CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement

Marian-Dragos Mangiuc and Meral Kagitci ()
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Marian-Dragos Mangiuc: Bucharest University of Economic Studies, Romania
Meral Kagitci: Bucharest University of Economic Studies, Romania

The AMFITEATRU ECONOMIC journal, 2025, vol. 27, issue 70, 1193

Abstract: This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD). The issues addressed are the evolution of sustainability reporting, the theoretical foundations that explain the regulation of this field and the technical issues raised by the implementation of the CSRD. The analysis contextualizes the paradigm shift represented by the CSRD using legitimacy theory, institutional theory and stakeholder theory, while exploring its implications for organizations and professionals. The proposed directions for future research underpin the institutional innovations needed to implement the CSRD and further develop sustainability reporting regulations.

Keywords: Sustainability reporting; sustainability indices; regulation; Corporate Sustainability Reporting Directive (EU) 2022/2464; European Sustainability Reporting Standards. (search for similar items in EconPapers)
JEL-codes: G20 M14 M48 Q01 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:aes:amfeco:v:27:y:2025:i:70:p:1193

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