A new era of sustainability reporting research on the horizon: an outlook

Gunnar Rimmel, Güler Aras, Diogenis Baboukardos, Joanna Krasodomska, Christian Nielsen and Frank Schiemann

Chapter 28 in Research Handbook on Sustainability Reporting, 2024, pp 505-511 from Edward Elgar Publishing

Abstract: This chapter recapitulates the main purpose of the Research Handbook on Sustainability Reporting to illustrate the multifaceted, complex, and multilayered aspects of sustainability reporting research. This book aims to reflect the ongoing evolution of sustainability reporting, which is shaped by a combination of voluntary international initiatives, regulatory developments, and the increasing recognition of sustainability as a fundamental aspect of corporate reporting and governance. This chapter discusses the future of sustainability reporting through the lens of the regulatory changes in the EU and globally. Over the last few years, sustainability reporting has undergone unprecedented developments, with many companies around the world facing new regulatory pressures to disclose more information in greater detail than was necessary under previous, often voluntary regulations and standards. Research in sustainability reporting can simultaneously provide insights into these new developments and study the consequences of these newly introduced regulations. This chapter concludes with an overview of promising avenues for future research.

Keywords: Business and Management; Economics and Finance; Environment; Sustainable Development Goals (search for similar items in EconPapers)
Date: 2024
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