Developments on Corporate Social Responsibility Reporting

Dear Colleagues,

The aim of this Special Issue is to provide an opportunity to develop research on recent developments in nonfinancial reporting. In 2014, the European Union (EU) issued Directive (2014/95/EU) that required entities with over 500 employees (listed companies, banks, and insurance companies) to disclose nonfinancial information. As required by the directive, the European Commission has published nonbinding guidelines to help companies to disclose relevant nonfinancial information in a more consistent and comparable manner.

In 2018, these companies issued the first annual reports in accordance with this Directive. In March 2018, the Commission published an action plan on financing for sustainable growth. The aim of this plan was to reorient capital towards sustainable investment, manage financial risks arising from climate change and other environmental and social problems, and foster transparency and long-termism in financial and economic activity. Comment letters about the revision to the nonbinding guidelines are being sent at the moment to the European Commission. Additionally, integrated reporting proposed by the International Integrated Reporting Committee (IIRC) has grown significantly over the last decade. Other entities such as the Global Reporting Initiative (GRI), the Climate Disclosure Standards Board (CDSB), and the Sustainability Accounting Standards Board (SASB) have issued guidelines that aim to improve sustainability disclosures.

Thus, this Special Issue aims to publish research that deals with sustainability reporting and its developments in recent years.

Prof. Dr. Lúcia Lima Rodrigues
Guest Editor

Manuscript Submission Information

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