Published in 2023, ELI’s Guidance on Company Capital and Financial Accounting for Corporate Sustainability provides actionable recommendations on corporate sustainability, offering a reference framework for businesses and policymakers. The Guidance, available here, highlights key issues requiring action from European and national lawmakers and suggests company law instruments to address these challenges.
The extensive background research that served as the foundation for the recommendations presented in ELI’s Guidance is now available (see here), offering in-depth analysis, including from historical, accounting, national perspectives.
