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Influencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive

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dc.contributor.authorPirveli, Erekle
dc.contributor.authorThompson, Paul
dc.contributor.authorMarín-Hernández, Salvador
dc.contributor.authorOrtiz-Martínez, Esther
dc.contributor.departmentEconomía Financiera y Contabilidad
dc.contributor.otherFacultades de la UMU::Facultad de Economía y Empresa
dc.date.accessioned2026-01-13T12:03:47Z
dc.date.available2026-01-13T12:03:47Z
dc.date.copyright© 2025 Emerald Publishing Limited
dc.date.issued2024-11-01
dc.description.abstractPurpose This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission regarding the Corporate Sustainability Reporting Directive. Design/methodology/approach This research is grounded in an analysis of 143 public comment letters, encompassing the entire spectrum of feedback received. The authors begin with a content analysis of the directive’s 20 key items to categorize responses, construct a feedback index based on them and then use ordinary least squares, robust and ordered logit regressions. Findings This analysis reveals the expanding concept of “users” in sustainability reporting, with active lobbying from both business associations and non-governmental organizations (NGOs). While the directive is generally well received, concerns arise regarding its broad scope, third-party assurance, forward-looking information and the rushed timeline. Lobbyists’ characteristics play a significant role in shaping their feedback. NGOs show stronger support than business associations, with companies in between. Smaller lobbyists favor simplified disclosures, and notable French support suggests a potential “reversed lobbying” effect, possibly due to the French presidency’s role in shaping the European sustainability reporting framework. Practical implications This in-depth content analysis of feedback on the directive provides a comprehensive summary measure that serves as a powerful tool for standard-setters to develop sector-specific sustainability standards. Social implications As sustainability reporting gains traction and zero-emission targets grow more urgent, understanding the standard-setting process is increasingly crucial. Originality/value This research shifts the focus of lobbying from financial to sustainability reporting. The authors build on regulatory capture and public interest theories by incorporating networking theory and the phenomenon of reversed lobbying to uncover key variations.
dc.formatapplication/pdf
dc.format.extent28
dc.identifier.citationSustainability Accounting, Management and Policy Journal, 2025, Vol. 16, Issue 2, pp. 415-442
dc.identifier.doihttps://doi.org/10.1108/SAMPJ-03-2023-0162
dc.identifier.eissn2040-803X
dc.identifier.issn2040-8021
dc.identifier.urihttp://hdl.handle.net/10201/186130
dc.languageeng
dc.publisherWiley
dc.relationThe work was supported by Shota Rustaveli National Science Foundation of Georgia (SRNSFG) [grant number: FR-22-4093, Project Title: “Environmental, Social and Governance Indicators of Sustainability Reporting: An Emerging Country Context”].
dc.relation.publisherversionhttps://www.emerald.com/sampj/article-abstract/16/2/415/1243159/Influencing-sustainability-the-role-of-lobbyist?redirectedFrom=fulltext
dc.rightsAttribution-NonCommercial 4.0 International*
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectInterest groups
dc.subjectPolitical advocacy
dc.subjectLobbyist characteristics
dc.subjectCorporate Sustainability Reporting Directive
dc.subjectEuropean Sustainability Reporting Standards
dc.subjectLobbying
dc.subject.odsNo relacionado con ningún objetivo de desarrollo sostenible
dc.titleInfluencing sustainability: the role of lobbyist characteristics in shaping the EU’s Corporate Sustainability Reporting Directive
dc.typeinfo:eu-repo/semantics/article
dc.type.versioninfo:eu-repo/semantics/acceptedVersion
dspace.entity.typePublicationes
relation.isAuthorOfPublication33bcecbf-1a15-4164-b7c1-63deef93db0f
relation.isAuthorOfPublication6c43e4a9-47b6-48e3-bf5b-36fd8271dfa5
relation.isAuthorOfPublication.latestForDiscovery33bcecbf-1a15-4164-b7c1-63deef93db0f
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