Reflections on Sustainability Reporting Regulation From a Northern European Perspective

Hannele Mäkelä

Social and Environmental Accountability Journal2025https://doi.org/10.1080/0969160x.2025.2533121article
AJG 1ABDC B
Weight
0.41

What the paper says

The essay reflects on the recent legislative changes on corporate sustainability. I focus on the European Union Corporate Sustainability Reporting Directive (CSRD, EU 2022/2464) and associated sustainability reporting regulation, and how they have been enacted in Northern Europe, Finland in particular. I point out to some of the observations such as costs of delay, lack of sustainability expertise, need for reallocation of resources in and out of companies, contents of disclosure and the political struggle over sustainability reporting. Finally, I claim that the perceived ambiguity of sustainability disclosures should not be used as an excuse to avoid or delay their development. Continuous institutional support is needed to make sustainability accounting a robust and trusted part of organisational and societal decision-making.

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https://doi.org/https://doi.org/10.1080/0969160x.2025.2533121

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@article{hannele2025,
  title        = {{Reflections on Sustainability Reporting Regulation From a Northern European Perspective}},
  author       = {Hannele Mäkelä},
  journal      = {Social and Environmental Accountability Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.1080/0969160x.2025.2533121},
}

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.25 × 0.4 = 0.10
M · momentum0.55 × 0.15 = 0.08
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.