Plurality or convergence in sustainability reporting standards?

Nadia Albu · Cătălin Nicolae Albu · Mădălina Dumitru · Valentin Florentin Dumitru

26 citations0/0 files storedRePEc: Research Papers in Economics

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Corporate Social Responsibility Reporting Accounting and Financial Management Financial Reporting and XBRL

Abstract

Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the existing ones. This variation of practices pointed out by empirical research raises questions about the quality and comparability of sustainability reporting, its role in the sustainable development, and also about the suitability of accepting the plurality of reporting frameworks or the need for convergence. This study aims to investigate the issues of plurality and convergence in sustainability reporting standards, by mobilizing the discourses on regulation and the case of a group of companies in the IT industry in order to shed some light on the current challenges in this area. We frame a discussion on the opportunities and pitfalls of convergence in sustainability reporting regulations and contribute to a better understanding of this issue by academics, preparers, users and standard setters

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References

2012The Need for Sector‐Specific Materiality and Sustainability Reporting Standards 2009The edge of legitimacy 2011IFRS Policy Changes and the Continuation of National Patterns of IFRS Practice 2009(No) Limits to Anglo-American accounting? Reconstructing the history of the International Accounting Standards Committee: A review article 2002Regulatory competition among accounting standards within and across international boundaries 2011RESEARCH ON CORPORATE SOCIAL RESPONSIBILITY REPORTING 2012IFRS in the United States: If, When and How

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2012The Need for Sector‐Specific Materiality and Sustainability Reporting Standards 2023Sustainability reporting in banks: History of studies and a conceptual framework for thinking about the future by learning from the past 2018The Institutionalization of the Consistency and Comparability Principle in the European Companies

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