(R)evolution of sustainability reporting regulation in the European Union

Corporate social responsibility (CSR) has long been present in European Union (EU) policy. However, when it comes to CSR-related disclosures, the shift from a voluntary to a mandatory approach with the introduction of Directive 2014/95/EU is seen as a milestone in the (r)evolution of sustainability reporting regulation. This chapter aims to synthesize current knowledge on the role of Directive 2014/95/EU in the ongoing process of regulating sustainability reporting in the EU by examining the related academic debate. We performed a bibliometric analysis using VOSviewer and Bibliometrix which allows us to discuss which authors, academic institutions and journals have contributed to the debate over time, which publications have had the greatest impact and what is the conceptual structure of the scientific discourse