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1. 1. Lobbying against increased accountability: The case of the European Sustainability Reporting Standards (ESRS)

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för nationalekonomi

   Författare :Benita Helena Kaulina; [2023]
   Nyckelord :Policy instruments; Lobbying; Sustainability reporting; European Green Deal; CSRD;

   Sammanfattning : This study investigates the feedback received in the public consultation process for the European Sustainability Reporting Standards to determine if business associations engaged in lobbying by comparing the policy positions of said business associations to organizations geared towards examining and advocating for sustainability topics. The effects of the organization's characteristics on policy positions were examined based on findings of previous studies suggesting distinct factors determine the decision to lobby and the success of such actions. LÄS MER