CSRD as a leverage for a more circular economy? Universiteit Hasselt
The central research question of this paper is whether and to what extent European ESG Regulation, more specifically the Corporate Sustainability Reporting Directive of 2022 (CSRD), can contribute to circularity and therefore act as a leverage for circular economy. The CSRD introduces - as its name suggests - a duty of information for specific companies regarding sustainability. The study examines whether and to what extent such information also ...