Descrizione

In recent decades, sustainability has become a foundational pillar for companies operating in increasingly interconnected and regulated environments. This book offers an in-depth exploration of the evolution of corporate sustainability reporting in Europe, with a particular focus on the recent Corporate Sustainability Reporting Directive and the European Sustainability Reporting Standards. Through an analysis of core theories, regulatory frameworks, and reporting practices, the book provides a comprehensive overview of the reporting methods required for European businesses to enhance transparency and accountability.

The text is divided into three main sections. The first offers a historical and theoretical introduction to corporate sustainability and corporate social responsibility. The second section examines the ESRS, with specific focus on the role of EFRAG and structured guidelines to facilitate compliance with European standards. Finally, the third part investigates the future challenges and opportunities in sustainability reporting, such as double materiality and the prevention of greenwashing.

Aimed at scholars, professionals, and corporate leaders, this volume serves as a valuable resource for understanding and implementing ESG reporting practices and navigating Europe’s complex regulatory landscape.

Tommaso Fornasari is a Business Economics researcher at the Department of Economics and Management, University of Brescia. He completed his academic journey at the same institution, earning a PhD in “Institutions and Business: Value, Rules, and Social Responsibility”.

His main research areas include sustainability, corporate social responsibility, non-financial reporting, and gender diversity.

His academic career features various teaching roles and international positions such as visiting professor and researcher at the Universitat de Barcelona. He is actively involved in research projects focused on sustainability and corporate governance and has frequently presented at numerous conferences on these topics. Additionally, he has authored various publications related to these fields and participates in several research groups and scientific committees.

He is also a member of the editorial boards of academic journals and possesses professional skills in accounting, financial reporting, corporate taxation, bankruptcy law, and is fluent in both English and Spanish.