Abstract

Environmental reporting is increasingly seen as a standard practice among large companies. A variety of international initiatives to guide reporting have proliferated in recent years motivated by the need to increase corporate transparency. And yet, this development continues to raise questions about the credibility and the quality of information. This chapter reviews the literature on environmental accounting normativity and regulation, with the aim of understanding how this activity becomes a norm. More specifically, we provide an overview of different notions that encompass the process of norm development, the different forms of normativity production and the role played by a broad array of actors. The chapter also offers insights into the normativity of environmental reporting that open new avenues for future research in this area.