Sustainability Reporting: A Nuanced View of Challenges

Q2 Business, Management and Accounting

Social and Environmental Accountability Journal Pub Date : 2022-01-27 DOI:10.1080/0969160X.2022.2028736

Xinwu He

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引用次数: 1

Abstract

Sustainability reporting has become a universal practice and continues to grow worldwide. According to KPMG (2020), 80% of the N100 and 96% of the G250 2 now report on sustainability. However, research in this field shows that the growth of sustainability reporting still encounters various challenges. This article reviews four recent publications which reveal challenges in sustainability reporting from the perspective of sustainability reporting managers (SRMs). The following piece discusses the key findings and research implications. Based on 35 semi-structured interviews with SRMs in Australia and New Zealand, Farooq and De Villiers (2019) explore how sustainability reporting is institutionalised within organisations. They summarise four phases where SRMs approach sustainability reporting differently: (1) ‘getting the sustainability reporting process started’ by ‘educating inexperienced managers’, (2) ‘decentralising the sustainability reporting process’ by ‘encouraging greater participation and commitment in sustainability reporting’, (3) ‘transitioning to focussed materiality driven sustainability reports’ by ‘establishing a formal and sophisticated materiality assessment process’, and (4) ‘promoting the internal use

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可持续发展报告:挑战的微妙观点

可持续性报告已成为一种普遍做法，并在全球范围内不断发展。根据毕马威会计师事务所（2020）的数据，现在80%的N100和96%的G250 2报告了可持续性。然而，该领域的研究表明，可持续性报告的增长仍然面临各种挑战。本文回顾了最近的四份出版物，这些出版物从可持续性报告管理者的角度揭示了可持续性报告中的挑战。以下文章讨论了主要发现和研究意义。Farooq和De Villiers（2019）基于对澳大利亚和新西兰SRM的35次半结构化采访，探讨了可持续性报告如何在组织内制度化。他们总结了SRM以不同方式处理可持续性报告的四个阶段：（1）通过“教育缺乏经验的管理者”“启动可持续性报告流程”，（2）通过“鼓励更多人参与和承诺可持续性报告”“分散可持续性报告过程”，（3）通过“建立正式和复杂的重要性评估流程”，“过渡到重点关注的重要性驱动的可持续性报告”，以及（4）“促进内部使用

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来源期刊

Social and Environmental Accountability Journal Business, Management and Accounting-Accounting

CiteScore

3.90

自引率

0.00%

发文量

期刊介绍： Social and Environmental Accountability Journal (SEAJ) is the official Journal of The Centre for Social and Environmental Accounting Research. It is a predominantly refereed Journal committed to the creation of a new academic literature in the broad field of social, environmental and sustainable development accounting, accountability, reporting and auditing. The Journal provides a forum for a wide range of different forms of academic and academic-related communications whose aim is to balance honesty and scholarly rigour with directness, clarity, policy-relevance and novelty. SEAJ welcomes all contributions that fulfil the criteria of the journal, including empirical papers, review papers and essays, manuscripts reporting or proposing engagement, commentaries and polemics, and reviews of articles or books. A key feature of SEAJ is that papers are shorter than the word length typically anticipated in academic journals in the social sciences. A clearer breakdown of the proposed word length for each type of paper in SEAJ can be found here.