The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective

IF 4.9 2区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting Research Pub Date : 2024-10-18 DOI:10.1111/1475-679X.12581

HENRY L. FRIEDMAN, GAIZKA ORMAZABAL

引用次数: 0

Abstract

Interest in sustainability information, from investors, managers, researchers, and others, has been expanding rapidly. We discuss recent advances and open questions related to sustainability reporting and disclosure through the lens of a supply and demand framework. Our discussion builds on prior research on financial reporting and highlights unique aspects of the provision of sustainability information.

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信息在建设更可持续的经济中的作用：供需视角

投资者、管理者、研究人员等对可持续发展信息的兴趣一直在迅速增长。我们通过供需框架的视角，讨论与可持续发展报告和披露相关的最新进展和悬而未决的问题。我们的讨论建立在之前对财务报告的研究基础之上，并强调了提供可持续发展信息的独特方面。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Research BUSINESS, FINANCE-

CiteScore

7.80

自引率

6.80%

发文量

期刊介绍： The Journal of Accounting Research is a general-interest accounting journal. It publishes original research in all areas of accounting and related fields that utilizes tools from basic disciplines such as economics, statistics, psychology, and sociology. This research typically uses analytical, empirical archival, experimental, and field study methods and addresses economic questions, external and internal, in accounting, auditing, disclosure, financial reporting, taxation, and information as well as related fields such as corporate finance, investments, capital markets, law, contracting, and information economics.