publication . Article . 2017

Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

Elisa Truant; Laura Corazza; Simone Scagnelli;
Open Access English
  • Published: 18 Apr 2017
  • Country: Italy
Abstract
Recent policy changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure (2014/95/EU), the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB), and the framework of the International Integrated Reporting Council (IIRC) stress the importance of extending the disclosure of ethical, social, and environmental risks within financial and social-environmental reporting. Institutional pressure has notably increased among organizations, in setting up risk management tools to understand sustainability risks ...
Subjects
free text keywords: G4 sustainability reporting guidelines; Global Reporting Initiative (GRI); Management accounting; Social and environmental risks disclosure; Sustainability reporting; Geography, Planning and Development; Renewable Energy, Sustainability and the Environment; Management, Monitoring, Policy and Law, social and environmental risks disclosure, sustainability reporting, G4 sustainability reporting guidelines, Global Reporting Initiative (GRI), management accounting, Environmental effects of industries and plants, TD194-195, Renewable energy sources, TJ807-830, Environmental sciences, GE1-350, Renewable Energy, Sustainability and the Environment, Geography, Planning and Development, Management, Monitoring, Policy and Law, Economics, Sustainability organizations, Sustainability accounting, Integrated reporting, Sustainability, Public relations, business.industry, business, Environmental resource management, Accounting, Risk management tools, Exploratory research
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