Guest editors: Diogenis Baboukardos (Audencia Business School & Athens University of Economics and Business), Bego\u00f1a Giner (Universitat de Val\u00e8ncia), Ronita Ram (University of Reading), Frank Schiemann (University of Bamberg)
\nFull paper submission deadline: 30 November 2026<\/p>\n
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.<\/p>\n
In 2025, the European Union initiated an \u201cOmnibus\u201d 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<\/em> invites research on the challenges, opportunities and emerging practices in implementing the CSRD.<\/p>\n A symposium on this topic, \u201cThe Future of EU Sustainability Reporting: CSRD, ESRS and the Omnibus Reforms\u201d, was held at the 2026 EAA Annual Congress in Prague, co-organised with the EAA Sustainability Reporting Committee.<\/p>\n Submissions are made through the Accounting in Europe<\/em> portal; see the call for papers for full details.<\/p>\n","protected":false},"excerpt":{"rendered":" Special Issue of Accounting in Europe: Implementing the Corporate Sustainability Reporting Directive \u2013 Challenges, Opportunities, and Emerging Practices Guest editors: Diogenis Baboukardos (Audencia Business School & Athens University of Economics and Business), Bego\u00f1a Giner (Universitat de Val\u00e8ncia), Ronita Ram (University of Reading), Frank Schiemann (University of Bamberg) Full paper submission deadline: 30 November 2026 The […]<\/p>\n","protected":false},"author":3126,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0},"event_category":[82,41],"event_tag":[47,55],"event_target_group":[60,58,59],"class_list":["post-7178","event","type-event","status-publish","hentry","event_category-call-for-papers","event_category-special-issue-call-for-papers","event_tag-financial-reporting","event_tag-social-and-environmental-accounting","event_target_group-accounting-researchers","event_target_group-doctoral-student","event_target_group-early-career-researcher"],"acf":[],"yoast_head":"\n