Guest editors: Diogenis Baboukardos (Audencia Business School & Athens University of Economics and Business), Begoña Giner (Universitat de València), Ronita Ram (University of Reading), Frank Schiemann (University of Bamberg)
Full paper submission deadline: 30 November 2026
The Corporate Sustainability Reporting Directive (CSRD), adopted by the European Union in 2022, marked a landmark shift in corporate sustainability disclosure regulation. Its intended developments regarding the scope of companies affected, the European Sustainability Reporting Standards (ESRS) covering environmental, social and governance topics, and third-party assurance aimed at enhancing transparency, comparability and accountability, while also creating considerable challenges for companies, assurance providers and users.
In 2025, the European Union initiated an “Omnibus” package proposing amendments to the CSRD, the related Corporate Sustainability Due Diligence Directive and the Carbon Border Adjustment Mechanism, as well as a draft Taxonomy Delegated Act, aimed at reducing the administrative burden for companies. This special issue of Accounting in Europe invites research on the challenges, opportunities and emerging practices in implementing the CSRD.
A symposium on this topic, “The Future of EU Sustainability Reporting: CSRD, ESRS and the Omnibus Reforms”, was held at the 2026 EAA Annual Congress in Prague, co-organised with the EAA Sustainability Reporting Committee.
Submissions are made through the Accounting in Europe portal; see the call for papers for full details.
