Sustainability accounting: ESG approaches are not enough
Editorial: Revista Contabilidade & Finanças
Licencia: Creative Commons (by)
Autor(es): Larrinaga, Carlos
Licencia: Creative Commons (by)
Autor(es): Larrinaga, Carlos
Accounting research was not unconnected with interest in how corporations address the sustainability challenges (for reviews of this literature, see Bebbington et al., in press; Gray & Laughlin, 2012; Larrinaga et al., 2019). In policymaking, institutions such as the Global Reporting Initiative have issued sustainability reporting guidelines (Larrinaga & Bebbington, 2021). The European Union has mandated companies to report sustainability information through the Corporate Sustainability Reporting Directive (Directive 2022/2464/EU). These details are indicative of the rising activity in sustainability accounting and reporting.
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