Rethinking Non-Financial Reporting: A Blueprint for Structural Regulatory Changes

Monciardini David (), Mähönen Jukka Tapio and Tsagas Georgina
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Monciardini David: Department of Management, University of Exeter Business School, Office G11, SERSF Building, Penryn Campus, Penryn, Cornwall, UK
Mähönen Jukka Tapio: Department of Private Law, University of Oslo, Postboks 6706, St. Olavs plass, Oslo, Norway
Tsagas Georgina: Department of Law School, Brunel University Department of Politics History and the Brunel Law School, Elliot Jaques Building, Uxbridge, UK

Accounting, Economics, and Law: A Convivium, 2020, vol. 10, issue 2, 043

Abstract: The article introduces the thematic issue of Accounting, Economics, and Law: A Convivium dedicated to the regulation of non-financial reporting. It provides the reader with an overview of the varying approaches and frameworks that have emerged over time in relation to the reporting of non-financial information. In particular, the article focuses on the European Non-Financial Reporting Directive. We maintain that to date this latter initiative has failed to deliver on its intended objectives. In the context of the ongoing revision process of this initiative, the present paper outlines five key areas to be improved drawing on the lessons learnt from the past as well as from key points raised by the papers in the present thematic issue. What emerges from this collective effort is a renewed agenda that highlights some of the structural failures of the current reporting regime and a blueprint for future reforms. The final section summarises the various contributions of articles included in this thematic issue.

Keywords: non-financial reporting; European regulation; sustainability; corporate social accountability; integrated reporting; non-financial reporting directive; accounting (search for similar items in EconPapers)
JEL-codes: K22 (search for similar items in EconPapers)
Date: 2020
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DOI: 10.1515/ael-2020-0092

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