Sustainability Reporting

20 Pages Posted: 15 Aug 2019

See all articles by Steven Hijink

Steven Hijink

Radboud University Nijmegen

Lars Veld

Radboud University Nijmegen

Date Written: August 12, 2019

Abstract

For decades, reporting requirements for companies – corporate reporting – aimed to provide users of corporate reports with relevant information when making decisions about investing in or contracting with these companies. However, in recent years, the focus on reporting requirements specifically requiring information on a company’s financial performance shifted – and broadened – towards reporting requirements on other, non-financial, aspects of a company's business as well. At the same time, it can be concluded that the current landscape of reporting requirements that goes beyond financial reporting is, at best, a patchwork of frameworks and requirements. The development of a dominant, globally accepted single set of sustainability reporting standards that could be seen as the counterpart of the standards on financial reporting like the IFRS, is lacking. The authors recommend an international approach towards further developing – and harmonizing – sustainability reporting.

Keywords: Sustainabilty, Sustainability Reporting, Corporate reporting, Integrated reporting

JEL Classification: K22, M41, M48, G34

Suggested Citation

Hijink, Steven and Veld, Lars, Sustainability Reporting (August 12, 2019). Available at SSRN: https://ssrn.com/abstract=3436226 or http://dx.doi.org/10.2139/ssrn.3436226

Steven Hijink

Radboud University Nijmegen ( email )

Postbus 9108
Nijmegen, 6500 HK
Netherlands

Lars Veld (Contact Author)

Radboud University Nijmegen ( email )

Postbus 9108
Nijmegen, 6500 HK
Netherlands

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