Non-Financial Reporting for a Sustainable Circular Economy: Towards Greater Policy Coherence?

To realise the potential of the Non-Financial Reporting Directive to foster the shift towards a sustainable global economy this Conference will gather European academics, experts, regulators, and businesses to identify and highlight best practices on the legislative, business and investor levels. A press release and videos from the event are available

Can the regulatory framework act as driver or obstacle to integrate sustainability in the governance of business, across legal entities and value chains? Photo: Soumei Baba CC by 2.0

The Conference is organised by SMART together with Cass Business School and Frank Bold. It will examine policy coherence, or lack thereof, between the Directive, the Capital Markets Union plan, the EU's commitments under the Paris Agreement, and the Circular Economy Package, in light of the broader societal goal of achieving sustainability within the limits of the planet. The Conference will aim to stimulate academic, business, investor and policy debate on these issues, thereby contributing to identifying the most important issues for the Commission’s 2018 review of the Directive and mid-term review of the Capital Markets Union plan, identifying where coherence might be strengthened, and strengthening business and investor reporting initiatives that contribute to sustainable, responsible and accountable business.


The Conference is divided into an open morning session with academic presentations and an afternoon session with a roundtable of selected participants from academia, business, finance and policy-making. Together, this will permit an in-depth discussion of the implications of academic research, best practice and the potential for policy improvement.

Complete program and short abstracts of all papers.


Academic presentations:

Stuart Cooper: The devil is in the detail: EU Non-Financial Reporting Directive as a potential catalyst for change

Katarzyna Chalaczkiewicz-Ladna: The role of Strategic reports in Reporting on s 172 Companies Act 2006: An empirical study

Koen van Bommel: An Exploration of Integrated Reporting in South Africa: Towards Resolving the Paradoxical

Georgina Tsagas: Making sense of Non-Financial Reporting and its contribution to Sustainability: A Call for a 'Clean Up' of varied initiatives

Jukka Mähönen: Integrated Reporting and sustainable corporate governance

Beate Sjåfjell: The Horse before the Cart: A sustainable Governance Model for Meaningful Sustainability Reporting

Eli Rudshagen: Setting the standard for corporate sustainability: Towards greater policy coherence between Financial and non-Financial Reporting requirements

Amanda Sonnerfeldt: (Re)conceptualising assurance: Opening up debates and a Research agenda



Please register by 8 September 2017.


Professor Beate Sjåfjell, Faculty of Law, the University of Oslo:

Dr Jeroen Veldman, Cass Business School, City University, University of London:

Professor Jukka Mähönen, Faculty of Law, the University of Oslo:

Published June 2, 2017 1:29 PM - Last modified Jan. 23, 2018 2:16 PM