Sustainability Related Financial Disclosure

Qingliang Tang ()
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Qingliang Tang: Western Sydney University

Chapter Chapter 3 in Carbon Accounting and Sustainability, Volume II, 2025, pp 57-97 from Springer

Abstract: Abstract The primary aim of sustainability-related financial disclosures is to provide essential information about an organization's sustainability-related events, risks, opportunities, and its impact on financial position, performance and intrinsic value of the reporting entity. This information is specifically tailored to benefit those who rely on general-purpose financial reports when deciding whether to allocate resources to the reporting entity. The core content of these disclosures encompasses various aspects of sustainability, including corporate sustainability governance, sustainability strategies, sustainability-related risks and opportunities, as well as pertinent metrics and targets. These disclosures shed light on the intricate interplay between the organization and its various stakeholders, society at large, the broader economy, and the natural environment across the entire value chain system. Unfortunately, such critical information is often either absent or insufficiently addressed in traditional financial statements. The purpose of this chapter is to offer guidance on how to effectively prepare and present sustainability-related financial disclosures.

Keywords: Sustainability-related financial disclosure; Sustainability–related risk and opportunity; Sustainability governance and strategy; Sustainability metrics and targets (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-90636-7_3

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DOI: 10.1007/978-3-031-90636-7_3

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