...Othmar Manfred Lehner Purpose This paper critically examines the symbolic architecture of sustainability accounting as it unfolds through recent European regulatory initiatives, notably the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards...

...Patrizia Gazzola; Stefano Amelio; Irene Litardi; Martina Bovi Purpose The Corporate Sustainability Reporting Directive (CSRD) has made the preparation of sustainability reports mandatory also for listed small and medium enterprises (SMEs) that, until now, have prepared sustainability reports...