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L. Kainiemi

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Open access Jul 2026

The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change

The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules. Following entry into force of the CSRD in January 2023, companies faced a co...

Taina Tervonen, L. Kainiemi, Jarkko Levänen · 0 citations

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