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The United Nations- Sustainable Development Goals have recently challenged organizations to start consistent transformation in order to foster sustainability in future economy and society. One of the key enablers of this tr-nsformation was the European Union-s Corporate Sustainability Reporting Directive, which amended non-financial reporting with sustainability reporting. As a result, the first global sustainability standards have been developed, which gave the accountancy profession a key role in helping organiz...

Sustainability reporting landscape is evolving rapidly due to the expanding legislation worldwide. The new Corporate Sustainability Reporting Directive is challenging European companies to restructure their business models and processes and to enhance their corporate reporting. Considering the increasing number of reporting requirements, this paper aims at providing critical analysis of the current employers- demand on sustainability competences needed for setting up the relevant reporting processes. The empirical...