University of Gothenburg
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  4. Levels, voices and powers of accounting regulation (LvpAR)

Levels, voices and powers of accounting regulation (LvpAR)

Research project
Active research
Project size
1 250 000
Project period
2019 - ongoing
Project owner
Svetlana Sabelfeld GRI, Marita Blomkvist FEK,
Research partners
John
Dumay
Financier
Jan Wallander och Tom Hidelius Stiftelse
Area
Sustainability and
environment
Society and
economy
Topic
Business
Administration

Short description

Increased regulation is often a response to growing mistrust to organizations in society. This research program aims to analyze the introduction and implementation of the EU Directive 2014/95 on non-financial and diversity disclosures. Regulation does not always lead to a better accounting practice, or changes in corporate behavior, especially if the businesses are unsustainable. The aim of this program is to develop existing knowledge about harmonization of financial and non-financial reporting at transnational level (EU) and national level (Sweden); and explore how the new Directive is implemented locally in corporate reporting practices.

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