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

What is it about?

This study looks at how different factors, like the type, size, and country of origin of lobbyists, influence the feedback they give on the European Commission’s Corporate Sustainability Reporting Directive. By analyzing 143 public comments, we create a feedback index and use statistical methods to explore the results. We show that business associations and NGOs actively participated, but NGOs were generally more supportive of the directive. Smaller lobbyists wanted simpler rules, and French lobbyists were particularly supportive, possibly because of France's leadership in sustainability reporting.

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