Is academic recommendation translated into the European Union corporate sustainability reporting directive proposal?

The study explores the area of academic policy recommendation translated and untranslated into the directive proposal. We utilise the unique moment of the European Nonfinancial Reporting Directive modernisation to examine recommendation exclusion and inclusion from the perspective of Resource Based Theory (RBT). We hypothesised that the research community impacts policymakers and researchers with rare resources gain a competitive advantage in this process. We applied a combination of methods - bibliometrics analysis, content analysis, and statistical testing techniques - to analyse the literature policy recommendations related to the 2014/95/EU directive from 2003 to 2021. The majority of papers do not formulate direct policy recommendations. We do not observe significant differences in untranslated recommendations between authors possessing human resources, while organisational resources decrease the impact. We find that access to financial resources increases translation chances. We suggest the need for a more consistent communication protocol between the research community and policymakers and highlight the role of funding resources in translating results into policymaking inclusion. [Display omitted]