Corporate Sustainability Reporting Directive and the European Union Green Taxonomy: A TCCM Framework-Based Review

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a synthesis of existing literature and identifies underexplored areas for future research on CSRD-EU Taxonomy integration.

🏢実務担当者:Helps corporate sustainability teams understand the interplay between reporting and taxonomy requirements, aiding compliance and strategy.

🏛政策担当者:Offers insights on regulatory design, coherence, and potential improvements for harmonising sustainability reporting and classification systems.

Abstract This study presents the first systematic literature review (SLR) that integrates the Corporate Sustainability Reporting Directive (CSRD) and the European Union (EU) Green Taxonomy, examining their alignment to understand the collective impact on corporate behaviour, investment flows and regulatory compliance. The research contributes to SDGs 7 (Affordable and Clean Energy), 13 (Climate Action) and 17 (Partnerships for the Goals) by identifying pathways to harmonize reporting standards and environmental classification systems. An SLR, guided by the TCCM (theory, context, characteristics and methodology) framework, is applied to 60 interconnected peer-reviewed articles between 2022 and 2025 from the Scopus database. The key findings indicate that stakeholder, legitimacy and institutional theories are predominant, while quantitative methods, including regression and panel data analysis, dominate the research designs. Thematic clusters emphasize assurance, governance and engagement with small- to medium-sized enterprises (SMEs), with keyword analysis revealing emerging priorities such as regulatory integration and investment transparency. The review identifies several underexplored areas and proposes 12 future research questions.

• openalex https://doi.org/10.1108/s2754-586520260000006012first seen 2026-07-18 06:21:21