The European Union (EU) Taxonomy Framework (henceforth, the Taxonomy) and the
regulation on the “Sustainability-related disclosures in the financial services …

Since the publication of the European Commission's 2018 Action Plan and—similarly—the
1st edition of this book, significant progress has been made on the execution of the Action …

The chapter outlines the role of sustainability accounting for the European and global
ambitions towards reaching the goal of sustainable finance. We illustrate and compare the …

Sustainability is becoming the main character of the financial industry in Europe, especially
after the Sustainable Finance Disclosure Regulation (SFDR) 2019/2088, which came into …

Abstract The European Union (EU) has announced comprehensive sustainability reform
packages with strong indications toward a more sustainable economy since 2016. One of …

Abstract The EU Taxonomy Regulation (TR), adopted in 2020, is a key milestone in defining
legally environmentally-sustainable economic activities. It should be viewed within the …

While sustainability reporting is considered to be a relatively young sub-discipline in
accounting, it has gained considerable momentum over the past decade (Baumüller & Sopp …

Intensified by the recent financial crisis of 2008/09, the concept of corporate social
responsibility (CSR) is increasingly important for modern business and society in Europe …

Corporate social responsibility (CSR) is currently a discipline of high interest for academics
and professionals. However, its definition and fundamental approaches still do not have a …

Belgium and Europe in general stand at a significant crossroads in the realm of sustainable
finance with the emergence of new regulatory mandated sustainable finance reporting …