Corporate sustainability reporting

IF 3.3 3区管理学 Q1 BUSINESS, FINANCE

Journal of Accounting and Public Policy Pub Date : 2025-01-01 DOI:10.1016/j.jaccpubpol.2024.107280

Richard Barker

引用次数: 0

Abstract

This is a conceptual paper that addresses fundamental questions about the emerging field of corporate sustainability reporting, including the following: What is sustainability? Why does sustainability matter to corporations and to those affected by corporate activity? What comprises sustainability reporting and how does it relate to conventional financial reporting? What is the role of reporting standards? What is a ‘theory of change’ by which sustainability reporting makes a difference? In addressing these questions, the paper draws from the academic literature yet is focused on policy implications and practical application, with the ambition of bringing together critical issues that call for understanding and development.

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来源期刊

Journal of Accounting and Public Policy Multiple-

CiteScore

4.80

自引率

2.80%

发文量

期刊介绍： The Journal of Accounting and Public Policy publishes research papers focusing on the intersection between accounting and public policy. Preference is given to papers illuminating through theoretical or empirical analysis, the effects of accounting on public policy and vice-versa. Subjects treated in this journal include the interface of accounting with economics, political science, sociology, or law. The Journal includes a section entitled Accounting Letters. This section publishes short research articles that should not exceed approximately 3,000 words. The objective of this section is to facilitate the rapid dissemination of important accounting research. Accordingly, articles submitted to this section will be reviewed within fours weeks of receipt, revisions will be limited to one, and publication will occur within four months of acceptance.