The International Sustainability Standards Board’s (ISSB) past, present, and future: critical reflections and a research agenda

IF 2.1 Q2 BUSINESS, FINANCE
Charl de Villiers, Ruth Dimes, Matteo La Torre, Matteo Molinari
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引用次数: 0

Abstract

Purpose

This paper aims to critically reflect on the formation of the International Sustainability Standards Board (ISSB), its current agenda and likely future direction. The authors consider the relationships between the ISSB and other standard setters, regulators, practitioners and stakeholders, and develop a comprehensive research agenda.

Design/methodology/approach

The authors review and critically analyse academic and practitioner publications alongside the ISSB’s workplans to identify the themes impacting the future of the ISSB and to develop a research agenda.

Findings

Three key themes emerge from the authors’ analysis that are likely to influence the future of the ISSB: the jurisdiction and scope of the ISSB – how far its influence is likely to extend, both geographically and conceptually; the ongoing legitimacy challenge the ISSB is facing in terms of setting an agenda for sustainability reporting; and the “capture” of sustainability reporting by influential stakeholders including capital providers.

Originality/value

The formation of the ISSB is critical to the future of sustainability reporting. The authors provide a comprehensive and topical overview of the past, present and potential future of the ISSB, highlighting the need for further research and providing a research agenda that addresses outstanding questions in the field.

国际可持续发展标准委员会(ISSB)的过去、现在和未来:批判性思考和研究议程
本文旨在对国际可持续发展标准委员会(ISSB)的成立、当前议程和未来可能的发展方向进行批判性思考。作者考虑了国际可持续发展标准委员会与其他标准制定机构、监管机构、从业人员和利益相关者之间的关系,并制定了一个全面的研究议程。作者回顾并批判性分析了学术和从业人员出版物以及国际可持续发展标准委员会的工作计划,以确定影响国际可持续发展标准委员会未来的主题,并制定研究议程。研究结果作者的分析提出了三个可能影响国际社会标准委员会未来的关键主题:国际社会标准委员会的管辖范围和范畴--其影响力可能在地域和概念上延伸多远;国际社会标准委员会在制定可持续发展报告议程方面面临的持续合法性挑战;以及包括资本提供者在内的有影响力的利益相关者对可持续发展报告的 "捕获"。 原创性/价值国际社会标准委员会的成立对可持续发展报告的未来至关重要。作者对 ISSB 的过去、现在和潜在未来进行了全面和专题性的概述,强调了进一步研究的必要性,并提供了解决该领域未决问题的研究议程。
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来源期刊
Pacific Accounting Review
Pacific Accounting Review BUSINESS, FINANCE-
CiteScore
3.80
自引率
9.50%
发文量
36
期刊介绍: Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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