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
Manuscript Submission Deadline: 30 November 2026

Accounting in Europe invites submissions for its Special Issue on Implementing the Corporate Sustainability Reporting Directive: Challenges, Opportunities, and Emerging Practices.

About the Special Issue

The European Union's Corporate Sustainability Reporting Directive (CSRD) represents a significant transformation in corporate sustainability reporting, expanding disclosure requirements, strengthening transparency, and enhancing accountability through the European Sustainability Reporting Standards (ESRS). Recent proposals under the EU Omnibus package have introduced further changes aimed at simplifying reporting obligations while creating new regulatory and implementation challenges for companies, assurance providers, and policymakers.

This Special Issue seeks original research that examines the implementation of the CSRD and its evolving regulatory landscape. Contributions are encouraged on the practical, institutional, political, and strategic implications of the directive, as well as its influence on sustainability reporting, assurance practices, corporate governance, and global reporting standards.

Topics of Interest

Submissions may include, but are not limited to:

• CSRD and ESRS implementation

• Corporate sustainability reporting practices

• ESG reporting and transparency

• Implementation challenges and organisational readiness

• Materiality assessment and stakeholder engagement

• Strategic implications of CSRD

• Benefits of sustainability disclosure

• Alignment between ESRS, GRI, and IFRS Sustainability Standards

• Regulatory, institutional, and political developments

• Sector-specific reporting challenges

• Sustainability assurance and audit practices

• Impacts on SMEs and non-EU companies

• Cross-country implementation within the EU

• Greenwashing and compliance-driven reporting

• Global influence of the CSRD on sustainability reporting

Preferred Article Types

The journal welcomes:

• Original Research Articles

• Normative Research

• Empirical Studies

• Comparative Research

• Policy and Regulatory Analyses

Submission Information

• Manuscript Submission Opens: 01 September 2026

• Manuscript Submission Deadline: 30 November 2026

• Manuscripts must be submitted through the Accounting in Europe online submission system.

• Authors should clearly state in their cover letter that the manuscript is intended for this Special Issue.

• All submissions must comply with the journal's Instructions for Authors.

• Manuscripts must be original, unpublished, and not under consideration elsewhere.

• A special track dedicated to this theme will be featured at the EUFIN – Accounting in Europe Conference 2026.

Guest Editors

• Diogenis Baboukardos, Audencia Business School (France) & Athens University of Economics and Business (Greece)

• Begoña Giner, Universitat de València, Spain

• Ronita Ram, University of Reading, United Kingdom

• Frank Schiemann, University of Bamberg, Germany

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