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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企业可持续发展报告

这是一篇概念性论文，阐述了有关公司可持续发展报告这一新兴领域的基本问题，包括以下内容：什么是可持续发展？为什么可持续性对公司和受公司活动影响的人很重要？可持续发展报告的组成是什么？它与传统财务报告有什么关系？报告准则的角色是什么？可持续发展报告所依据的“变化理论”是什么？在解决这些问题时，本文借鉴了学术文献，但侧重于政策影响和实际应用，其目标是将需要理解和发展的关键问题汇集在一起。

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 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.