Discussions about sustainability accounting and accountability tend to focus on sustainability reports. However, it is important not to view sustainability reports in isolation from the context in which reports are prepared. We propose that more attention is directed towards the organisational processes that shape the content and orientation of sustainability reports. Such processes might involve engagement with stakeholders to identify the matters of concern. Reporting organisations might also conduct materiality assessments to identify what is deemed material and important to report. We review the literature in these areas and substantiate why companies, professionals, and policymakers in the sustainability reporting arena need to recognise that the way in which standards and regulations drive report content differ for sustainability reporting compared to financial reporting. The chapter ends with an outline of research opportunities that shed further light on the role of stakeholder engagement and materiality assessments as underlying processes for sustainability reporting.
|Measuring Sustainability and CSR : From Reporting to Decision-making
|Slobodan Kacanski, Johannes Kabderian Dreyer, Kristian J. Sund
| 9783031269585, 9783031269615
|Udgivet - 2023