EU Regulation of Corporate Social and Environmental Reporting
In 2014, the European Union adopted changes to its Accounting Directive, which, after implementation in member states, will require public interest entities with more than 500 employees to disclose non financial information including social and environmental matters in the management report section of the annual report. The amendment of EU regulation represents a high profile attempt to regulate social and environmental reporting (SER) and this special issue presents research that addresses SER regulation in light of the EU regulation.