Work

The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective

Year: 2024

Type: article

Abstract: ABSTRACT Interest in sustainability information, from investors, managers, researchers, and others, has been expanding rapidly. We discuss recent advances and open questions related to sustainability reporting and disclosure through the lens of a supply and demand framework. Our discussion builds on prior research on financial reporting and highlights unique aspects of the provision of sustainability information.

Source: Journal of Accounting Research

DOI: 10.1111/1475-679x.12581

Authors: HENRY L. FRIEDMAN, GAIZKA ORMAZABAL

Institutions: University of California, Los Angeles, IESE Business School

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Responsible consumption and production

Open Access status: green

OpenAlex ID: W4403546430

FWCI: 16.73

Cites: 96

Cited by: 53

Related to: 10