𝗜𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗶𝗻𝗴 𝘁𝗵𝗲 𝗖𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗲 𝗦𝘂𝘀𝘁𝗮𝗶𝗻𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴 𝗗𝗶𝗿𝗲𝗰𝘁𝗶𝘃𝗲: 𝗖𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲𝘀, 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝗶𝗲𝘀, 𝗮𝗻𝗱 𝗘𝗺𝗲𝗿𝗴𝗶𝗻𝗴 𝗣𝗿𝗮𝗰𝘁𝗶𝗰𝗲𝘀

𝗖𝗔𝗟𝗟 𝗙𝗢𝗥 𝗣𝗔𝗣𝗘𝗥𝗦

𝗜𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗶𝗻𝗴 𝘁𝗵𝗲 𝗖𝗼𝗿𝗽𝗼𝗿𝗮𝘁𝗲 𝗦𝘂𝘀𝘁𝗮𝗶𝗻𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗥𝗲𝗽𝗼𝗿𝘁𝗶𝗻𝗴 𝗗𝗶𝗿𝗲𝗰𝘁𝗶𝘃𝗲: 𝗖𝗵𝗮𝗹𝗹𝗲𝗻𝗴𝗲𝘀, 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝗶𝗲𝘀, 𝗮𝗻𝗱 𝗘𝗺𝗲𝗿𝗴𝗶𝗻𝗴 𝗣𝗿𝗮𝗰𝘁𝗶𝗰𝗲𝘀

𝗝𝗼𝘂𝗿𝗻𝗮𝗹:
Accounting in Europe

𝗣𝘂𝗯𝗹𝗶𝘀𝗵𝗲𝗿:
Taylor & Francis Group

𝗠𝗮𝗻𝘂𝘀𝗰𝗿𝗶𝗽𝘁 𝗗𝗲𝗮𝗱𝗹𝗶𝗻𝗲:
30 November 2026

𝗔𝗯𝗼𝘂𝘁 𝘁𝗵𝗲 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲

The Corporate Sustainability Reporting Directive (CSRD), adopted by the European Union in 2022, represents one of the most significant developments in corporate sustainability disclosure regulation. Through the introduction of the European Sustainability Reporting Standards (ESRS), expanded reporting requirements, and third-party assurance provisions, the CSRD aims to enhance transparency, comparability, and accountability in sustainability reporting practices across Europe.

In 2025, the European Union initiated an “Omnibus” package proposing amendments to the CSRD and related regulations, including the Corporate Sustainability Due Diligence Directive (CSDDD), Carbon Border Adjustment Mechanism (CBAM), and Taxonomy Delegated Act. These proposals seek to simplify reporting obligations, reduce administrative burdens, and improve business competitiveness. However, the proposed changes have also generated policy uncertainty and sparked debates regarding their implications for sustainability leadership and corporate accountability.

This Special Issue invites original research that examines the implementation of the CSRD, its expected amendments, and the broader institutional, regulatory, and political dynamics shaping sustainability disclosure practices. Contributions addressing practical implementation challenges, organizational responses, and global implications of the CSRD are particularly encouraged.

𝗧𝗼𝗽𝗶𝗰𝘀 𝗼𝗳 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁

Submissions may address, but are not limited to:

• The role of CSRD and ESRS in meeting stakeholder information needs and enhancing Europe’s competitiveness and innovation capacity
• Implementation challenges, including data collection, materiality assessment, and stakeholder engagement
• Economic, operational, and reputational effects of CSRD implementation
• Alignment and interactions between ESRS and global reporting frameworks such as GRI and IFRS S1 & S2
• Regulatory, institutional, and political dynamics influencing CSRD evolution and implementation
• Sector-specific disclosure challenges in finance, energy, manufacturing, technology, and other industries
• Implications of CSRD for audit firms and assurance providers, including assurance market readiness
• Effects of CSRD and Omnibus reforms on SMEs and non-European companies operating within or trading with the EU
• Comparative perspectives on CSRD implementation across EU member states and national enforcement mechanisms
• Critical perspectives on greenwashing risks, compliance-driven reporting, and meaningful sustainability outcomes
• The influence of CSRD on sustainability reporting practices and regulatory developments beyond Europe

𝗪𝗵𝘆 𝗧𝗵𝗶𝘀 𝗦𝗽𝗲𝗰𝗶𝗮𝗹 𝗜𝘀𝘀𝘂𝗲 𝗠𝗮𝘁𝘁𝗲𝗿𝘀

Corporate sustainability reporting is entering a transformative phase, with the CSRD setting new expectations for corporate transparency, accountability, and sustainable business practices. At the same time, evolving regulatory amendments and increasing policy uncertainty raise important questions regarding implementation challenges, reporting effectiveness, and the future of sustainability governance.

This Special Issue provides an important platform for scholars and practitioners to examine how sustainability disclosure regulations influence corporate behaviour, reporting systems, assurance practices, and strategic decision-making. The findings have the potential to inform policymakers, standard setters, businesses, and stakeholders engaged in shaping the future of sustainability reporting globally.

𝗚𝘂𝗲𝘀𝘁 𝗘𝗱𝗶𝘁𝗼𝗿𝘀

Diogenis Baboukardos
Audencia Business School, France & Athens University of Economics and Business, Greece
Email: dbaboukardos@audencia.com

Begoña Giner
Universitat de València, Spain
Email: begona.giner@uv.es

Ronita Ram
University of Reading, United Kingdom
Email: ronita.ram@henley.ac.uk

Frank Schiemann
University of Bamberg, Germany
Email: frank.schiemann@uni-bamberg.de

𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗚𝘂𝗶𝗱𝗲𝗹𝗶𝗻𝗲𝘀

• Submissions should be made through the Accounting in Europe online submission system.
• Authors must specify in their cover letter that the manuscript is intended for this Special Issue.
• Manuscripts should comply with the journal’s manuscript preparation and submission guidelines.
• The Guest Editors welcome inquiries from potential contributors regarding the scope and suitability of submissions.
• A Special Issue track will be organized at EUFIN – The Conference of Accounting in Europe 2026.
• All manuscripts will undergo a rigorous peer-review process in accordance with the journal’s editorial policies.

𝗔𝗯𝗼𝘂𝘁 𝘁𝗵𝗲 𝗝𝗼𝘂𝗿𝗻𝗮𝗹

Accounting in Europe is a leading international journal that contributes to policy debates by publishing high-quality research on accounting, auditing, standard setting, regulation, and contemporary developments affecting accounting practices in Europe and beyond. The journal welcomes contributions from diverse paradigms and methodologies that enhance understanding and development of accounting and auditing from both European and global perspectives.

𝗣𝗼𝘀𝘁𝗲𝗱 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝗦𝗲𝘁𝘂 𝗔𝗰𝗮𝗱𝗲𝗺𝗶𝗰𝘀 — 𝗣𝗿𝗲𝗺𝗶𝗲𝗿 𝗣𝗹𝗮𝘁𝗳𝗼𝗿𝗺 𝗳𝗼𝗿 𝗔𝗰𝗮𝗱𝗲𝗺𝗶𝗰 𝗢𝗽𝗽𝗼𝗿𝘁𝘂𝗻𝗶𝘁𝗶𝗲𝘀 & 𝗥𝗲𝘀𝗲𝗮𝗿𝗰𝗵 𝗖𝗼𝗹𝗹𝗮𝗯𝗼𝗿𝗮𝘁𝗶𝗼𝗻

Visit official website of the publisher