Levels, voices and powers of accounting regulation (LvpAR)

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.