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Research Handbook on Sustainability Reporting
This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.
More Information
Critical Acclaim
Contents
More Information
This insightful Research Handbook provides an overview of the complex and multifaceted nature of sustainability reporting. Bringing together over 50 researchers from across the globe, it summarises the current state of knowledge, identifies key methodological approaches and research gaps, and encourages researchers to make further meaningful contributions to this dynamic field.
The Research Handbook begins by considering how sustainability reporting practice has developed to date and analyses the role of reporting standard setters. Chapter authors delve into underexplored issues of green technology in management control and the interplay between corporate governance and environmental reporting, examining its effects on the capital market. Ultimately the Handbook emphasises the multidimensionality of sustainability reporting across the globe and identifies best practice for future research, in particular the use of creative thinking to develop original frameworks that provide more nuanced insights into sustainability issues.
Advancing sustainability reporting knowledge, this Research Handbook is an invaluable resource for academics and students in accounting, environmental economics and corporate social responsibility. Emphasising the need for continued development in corporate sustainability reporting, this book is also beneficial to professionals working in corporate management and sustainability more broadly.
The Research Handbook begins by considering how sustainability reporting practice has developed to date and analyses the role of reporting standard setters. Chapter authors delve into underexplored issues of green technology in management control and the interplay between corporate governance and environmental reporting, examining its effects on the capital market. Ultimately the Handbook emphasises the multidimensionality of sustainability reporting across the globe and identifies best practice for future research, in particular the use of creative thinking to develop original frameworks that provide more nuanced insights into sustainability issues.
Advancing sustainability reporting knowledge, this Research Handbook is an invaluable resource for academics and students in accounting, environmental economics and corporate social responsibility. Emphasising the need for continued development in corporate sustainability reporting, this book is also beneficial to professionals working in corporate management and sustainability more broadly.
Critical Acclaim
‘Everyone can learn something new and valuable from reading this Research Handbook. It takes a comprehensive approach to assessing the past, present, and future of sustainability reporting, publishing insightful chapters that illuminate the immense challenges facing sustainability reporting research and practice. Whether detailing its complicated history, bringing unique theoretical perspectives to its empirical study, or charting its prospects, each chapter tackles sustainability reporting with rigor and promise. I highly recommend it!’
– Robin W. Roberts, University of Central Florida, US
‘This book provides a comprehensive overview of the current status of sustainability reporting and its evolution. It takes an international and broad view, covering the perspective of standard setters, that of companies and their governance, and its consequences on capital markets. Moreover, it provides new avenues for research, making it essential reading for researchers navigating between accounting and sustainability reporting.’
– Begoña Giner Inchausti, University of Valencia, Spain
– Robin W. Roberts, University of Central Florida, US
‘This book provides a comprehensive overview of the current status of sustainability reporting and its evolution. It takes an international and broad view, covering the perspective of standard setters, that of companies and their governance, and its consequences on capital markets. Moreover, it provides new avenues for research, making it essential reading for researchers navigating between accounting and sustainability reporting.’
– Begoña Giner Inchausti, University of Valencia, Spain
Contents
Contents
PART I INTRODUCTION
1 Multifaceted, complex, and multilayered aspects of sustainability
reporting research: an introduction 2
Gunnar Rimmel, Güler Aras, Diogenis Baboukardos, Joanna Krasodomska,
Christian Nielsen and Frank Schiemann
PART II FRAMEWORKS AND STANDARD SETTERS
2 Integrated reporting – a memetic evolutionary perspective 13
Wayne van Zijl, Dannielle Cerbone and Warren Maroun
3 Convergence of sustainability reporting standards for sustainable
development: are salient institutions obliging? 32
Hammed Afolabi, Ronita Ram and Gunnar Rimmel
4 Research states and avenues in sustainability reporting: a building block
approach 55
Blerita Korca, Ericka Costa and Frank Schiemann
5 (R)evolution of sustainability reporting regulation in the European Union 75
Silvia Panfilo, Simone Pizzi and Joanna Krasodomska
6 Comparative analysis of the GRI Standards and the IR Framework and
their impact on the quality of disclosures 90
Ewa Różańska, Łukasz Matuszak and Joanna Dyczkowska
7 Global baseline: the path to IFRS Sustainability Disclosure Standards 109
Victor Wagner, Thorsten Sellhorn, Katharina Weiß and Christoph Pelger
PART III SUSTAINABILITY REPORTING WITHIN THE COMPANY
8 Management accounting and control for sustainability – management
control as a moderator when transforming sustainability ambitions into
actions in a public organisation 130
Matti Skoog and Mathias Cöster
9 Exploring different perspectives of management control for sustainability 144
Chiara Crovini, Sirle Bürkland and Frederik Zachariassen
10 The evolution of internal auditing and ESG criteria compliance 159
Nabyla Daidjv
11 Social entrepreneurship and performance measurement: a literature
review of theoretical and empirical implications 181
Christoph Feichtinger
PART IV SUSTAINABILITY REPORTING AND CAPITAL MARKETS
12 Sustainability disclosure and capital markets: a review of the literature 201
Michela Cordazzo, Laura Bini and Lorenzo Simoni
13 Meeting the EU’s Sustainability Disclosure Rules – a mission (im)possible? 224
Martina Macpherson
14 Capital market effects of climate-related disclosure 247
Christian Ott
15 Who signs up to the UN PRI? Evidence from the world’s largest
institutional investors 267
John Marcel Klumpes and Jesper Lindgaard Christensen
PART V GOVERNANCE
16 Corporate governance and sustainability: an overview of the new trends
in the European Union 289
Federica Doni and Diego Toscani
17 Conceptualising climate change governance and disclosure to enhance
sustainability reporting 305
Syed Mahfujul Alam and Ericka Costa
18 Sustainable corporate governance 319
Andrea Melis, Simone Aresu, Luigi Rombi and Mariem Khalfaoui
PART VI SUSTAINABILITY REPORTING – AROUND THE WORLD
19 The compliance of Turkish listed firms with the Sustainability
Principles Compliance Framework 347
Guler Aras, Ozlem Kutlu Furtuna and Evrim Hacõoglu Kazak
20 Sustainability reporting model in the Malaysian palm oil industry:
practices, limitations and challenges 364
Maizatulakma Abdullah and Gunnar Rimmel
21 The extent and quality of sustainability-related reporting: evidence of
integrated thinking in South Africa? 380
Dusan Ecim and Warren Maroun
22 Sustainability reporting in Central and Eastern European countries 396
Cătălin-Nicolae Albu, Nadia Albu, Mădălina Dumitru, Raluca Gina Guşe and
Maria-Silvia Săndulescu
23 SDG water disclosure around the globe 414
Md Alamgir Jalil, Silvia Gaia and Chaoyuan She
PART VII SUSTAINABILITY REPORTING – METHODS, THEORIES
AND OUTLOOK
24 Stakeholders in sustainability research: a review of the literature using
a topic modeling approach 428
Emmeli Runesson and Niuosha Samani
25 Analysing discourse in corporate sustainability reporting: linguistics insights 452
Emre Parlakkaya and Renata Stenka
26 Sustainability reporting and communication in new media 470
Charles H. Cho, Dorota Dobija, Chaoyuan She and Ewelina Zarzycka
27 Sustainability reporting in light of the European Union regulations:
integrating theory and policy 483
Maria Aluchna
28 A new era of sustainability reporting research on the horizon: an outlook 501
Gunnar Rimmel, Güler Aras, Diogenis Baboukardos, Joanna Krasodomska,
Christian Nielsen and Frank Schiemann
PART I INTRODUCTION
1 Multifaceted, complex, and multilayered aspects of sustainability
reporting research: an introduction 2
Gunnar Rimmel, Güler Aras, Diogenis Baboukardos, Joanna Krasodomska,
Christian Nielsen and Frank Schiemann
PART II FRAMEWORKS AND STANDARD SETTERS
2 Integrated reporting – a memetic evolutionary perspective 13
Wayne van Zijl, Dannielle Cerbone and Warren Maroun
3 Convergence of sustainability reporting standards for sustainable
development: are salient institutions obliging? 32
Hammed Afolabi, Ronita Ram and Gunnar Rimmel
4 Research states and avenues in sustainability reporting: a building block
approach 55
Blerita Korca, Ericka Costa and Frank Schiemann
5 (R)evolution of sustainability reporting regulation in the European Union 75
Silvia Panfilo, Simone Pizzi and Joanna Krasodomska
6 Comparative analysis of the GRI Standards and the IR Framework and
their impact on the quality of disclosures 90
Ewa Różańska, Łukasz Matuszak and Joanna Dyczkowska
7 Global baseline: the path to IFRS Sustainability Disclosure Standards 109
Victor Wagner, Thorsten Sellhorn, Katharina Weiß and Christoph Pelger
PART III SUSTAINABILITY REPORTING WITHIN THE COMPANY
8 Management accounting and control for sustainability – management
control as a moderator when transforming sustainability ambitions into
actions in a public organisation 130
Matti Skoog and Mathias Cöster
9 Exploring different perspectives of management control for sustainability 144
Chiara Crovini, Sirle Bürkland and Frederik Zachariassen
10 The evolution of internal auditing and ESG criteria compliance 159
Nabyla Daidjv
11 Social entrepreneurship and performance measurement: a literature
review of theoretical and empirical implications 181
Christoph Feichtinger
PART IV SUSTAINABILITY REPORTING AND CAPITAL MARKETS
12 Sustainability disclosure and capital markets: a review of the literature 201
Michela Cordazzo, Laura Bini and Lorenzo Simoni
13 Meeting the EU’s Sustainability Disclosure Rules – a mission (im)possible? 224
Martina Macpherson
14 Capital market effects of climate-related disclosure 247
Christian Ott
15 Who signs up to the UN PRI? Evidence from the world’s largest
institutional investors 267
John Marcel Klumpes and Jesper Lindgaard Christensen
PART V GOVERNANCE
16 Corporate governance and sustainability: an overview of the new trends
in the European Union 289
Federica Doni and Diego Toscani
17 Conceptualising climate change governance and disclosure to enhance
sustainability reporting 305
Syed Mahfujul Alam and Ericka Costa
18 Sustainable corporate governance 319
Andrea Melis, Simone Aresu, Luigi Rombi and Mariem Khalfaoui
PART VI SUSTAINABILITY REPORTING – AROUND THE WORLD
19 The compliance of Turkish listed firms with the Sustainability
Principles Compliance Framework 347
Guler Aras, Ozlem Kutlu Furtuna and Evrim Hacõoglu Kazak
20 Sustainability reporting model in the Malaysian palm oil industry:
practices, limitations and challenges 364
Maizatulakma Abdullah and Gunnar Rimmel
21 The extent and quality of sustainability-related reporting: evidence of
integrated thinking in South Africa? 380
Dusan Ecim and Warren Maroun
22 Sustainability reporting in Central and Eastern European countries 396
Cătălin-Nicolae Albu, Nadia Albu, Mădălina Dumitru, Raluca Gina Guşe and
Maria-Silvia Săndulescu
23 SDG water disclosure around the globe 414
Md Alamgir Jalil, Silvia Gaia and Chaoyuan She
PART VII SUSTAINABILITY REPORTING – METHODS, THEORIES
AND OUTLOOK
24 Stakeholders in sustainability research: a review of the literature using
a topic modeling approach 428
Emmeli Runesson and Niuosha Samani
25 Analysing discourse in corporate sustainability reporting: linguistics insights 452
Emre Parlakkaya and Renata Stenka
26 Sustainability reporting and communication in new media 470
Charles H. Cho, Dorota Dobija, Chaoyuan She and Ewelina Zarzycka
27 Sustainability reporting in light of the European Union regulations:
integrating theory and policy 483
Maria Aluchna
28 A new era of sustainability reporting research on the horizon: an outlook 501
Gunnar Rimmel, Güler Aras, Diogenis Baboukardos, Joanna Krasodomska,
Christian Nielsen and Frank Schiemann
