.... In this regard, the paper contributes to the debate about accounting regulation in Europe. Originality/value This paper will shed light on the role of Directive 2014/95/EU in sustainable development. To the best of the authors’ knowledge, this is the first attempt to analyse CSR decoupling in Europe after...

... Publishing Limited Licensed re-use rights only CSR decoupling CSR walk and talk Greenwashing Systematic literature review Corporate social responsibility decoupling (CSRD) has gained considerable global attention as stakeholders seek answers to gross abuses of human rights...