Introduction to “Better Company Law for Sustainable Business Conduct: ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability”

This article summarises the conception, development and main findings of the ELI project which resulted in the ELI report entitled “ELI Guidance on Company Capital and Financial Accounting for Corporate Sustainability,” approved in September 2022. Special attention is given to the methodological approach of the project and its main implications for EU and national policy and legislation on corporate sustainability both from a company law and a financial accounting perspective.