可持续发展报告:融合可能吗?

IF 4.6 Q1 BUSINESS, FINANCE
Hervé Stolowy, Luc Paugam
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引用次数: 1

摘要

摘要在本文中,我们讨论了影响企业可持续性报告趋同可能性的因素。我们确定了几个在短期内对收敛概率产生负面影响的因素。第一个因素是围绕可持续性的概念和定义的异质性(例如ESG、CSR)。这种定义的异质性在三个层面上普遍存在:(1)在声称可持续性报告标准制定合法性的组织之间,(2)随着时间的推移,在标准制定组织内部,以及(3)在报告其活动的公司之间。第二个因素是大量组织声称可持续性报告具有合法性。第三个因素与三个有影响力的国际标准制定者(即EFRAG、ISSB和SEC)的报告要求的多样性有关,导致了各种公司报告选择。第四个因素是标准制定组织目标的多样性。总的来说,我们认为,由于这些多样性来源,可持续性报告趋同的可能性似乎有限,至少在短期内是这样,尽管我们确定了碳排放报告的进展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Sustainability Reporting: Is Convergence Possible?
Abstract In this essay, we discuss the factors influencing the likelihood of convergence in corporate sustainability reporting. We identify several factors that negatively influence the probability of convergence in the short term. The first factor is the heterogeneity of concepts and definitions surrounding sustainability (e.g. ESG, CSR). This heterogeneity of definitions is pervasive at three levels: (1) across organizations claiming legitimacy in sustainability reporting standard-setting, (2) within standard-setting organizations over time, and (3) across firms reporting about their activities. A second factor is the large number of organizations claiming legitimacy in sustainability reporting. A third factor is related to a diversity of reporting requirements among three influential international standard setters (i.e. EFRAG, ISSB, SEC), leading to various corporate reporting choices. A fourth factor is the diversity in the objectives of standard-setting organizations. Overall, we believe that due to these sources of diversity, the probability of convergence in sustainability reporting appears limited, at least in the short term, although we identify progress in carbon emissions reporting.
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来源期刊
Accounting in Europe
Accounting in Europe BUSINESS, FINANCE-
CiteScore
5.00
自引率
7.10%
发文量
14
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