000			01897cam a2200265 4500500
005			20250112050356.0
041			_afre
042			_adc
100	1	0	_aFavreau, Florian _eauthor
700	1	0	_a Bastiège, Marine _eauthor
245	0	0	_aSustainability information from the European Union
260			_c2023.
500			_a22
520			_aThe European Commission adopted a delegated regulation on European Sustainability Reporting Standards (ESRS) on July 31, 2023. ESRS are the subject of a vast amount of literature in the fields of law and accounting, but are little studied in public management. The purpose of this article is to comment briefly on the specific features of the Green Deal/ESRS pair from a public management perspective. We emphasize that the Green Deal is one of the regional public policies that enable the pursuit of sustainability. These sustainability policies were initiated by the UN and are being implemented in a variety of ways, based on different management systems in different areas. With ESRS, the EU is putting forward a reporting system—as is the IASB. Other public or semi-public authorities prefer a system based primarily on local governance mechanisms. In each case, it will be possible to carry out comparative studies of the administrative control mechanisms developed in different areas. It is also at this level that the application of ESRS can be effectively analyzed.
690			_aESRS
690			_abusiness and human rights
690			_aGreen Deal
690			_atransnational public management
690			_aBusiness and Human Rights
690			_aESRS
690			_aGreen Deal
690			_atransnational public management
786	0		_nPolitiques & management public | o 40 | 3 | 2023-10-23 | p. 375-380 | 0758-1726
856	4	1	_uhttps://shs.cairn.info/journal-politiques-et-management-public-2023-3-page-375?lang=en
999			_c198358 _d198358