CSB Professor, Erekle Pirveli’s research “Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive” has been published in the Sustainability Accounting, Management and Policy Journal (Emerald Publishing, Scopus Q1, CiteScore: 9.5; Impact Factor: 5.5).
The authors examine the political lobbying process behind the Corporate Sustainability Reporting Directive (CSRD). Unlike traditional accounting standard-setting lobbying, a broader participation of business associations and NGOs alongside preparers and users of corporate reports have been observed.
The authors identify critical areas of support and opposition of the directive, including:
- The directive’s rushed timeline;
- Overlaps and inconsistencies across regulations;
- Mandatory forward-looking information, and
- Third-party assurance requirements.
The paper is co-authored by Prof. Esther Ortiz-Martínez, Prof. Salvador Marín-Hernández, and Mr. Paul Thompson.
