Regulating Accounting for Sustainable Companies: Some Considerations on the Forthcoming EU Directive - European Company Law View Regulating Accounting for Sustainable Companies: Some Considerations on the Forthcoming EU Directive by David Monciardini - European Company Law Regulating Accounting for Sustainable Companies: Some Considerations on the Forthcoming EU Directive David Monciardini 2014-04-01 11 2 https://kluwerlawonline.com/api/Product/CitationPDFURL?file=Journals\EUCL\EUCL2014024.pdf

On April 2013 the EU Commission published its much anticipated proposal for a new Directive on 'non-financial reporting'. The article suggests that the framework used by the Commission is rather weak and improvements are proposed. It maintains that national sustainability codes could be developed and the attention should shift to regulate large institutional investors' reporting

European Company Law