Work

Sustainability reporting standards: Challenges for data sourcing and information infrastructure

Year: 2026

Type: article

Abstract: Information infrastructure plays a critical role providing the necessary information to achieve compliance with sustainability reporting standards, however, there remains limited understanding of the reciprocal relationship between these two activities. In this study, using a qualitative research methodology, we have investigated the nature of adaptation and development of information infrastructure and the variations in the data-sourcing practices firms engage while complying with different reporting standards. We found institutional pressures that drive the decision to report can influence the development of new infrastructure and that how the standard addresses data-sourcing practices plays an important role in the relationship between reporting and infrastructure. We further observe that standards focusing on the information needs of external stakeholders may inadvertently decouple reporting from the management of sustainability challenges. JEL Code: M41, O33, Q56

Source: Australian Journal of Management

DOI: 10.1177/03128962251408997

Authors: Geoffrey Frost, Ravi Seethamraju

Institution: The University of Sydney

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: hybrid

Estimated APC paid: $3,900