...Blerita Korca; Ericka Costa; Lies Bouten Purpose As the comparability concept has recently garnered increased attention of policymakers and standard setters in the sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint of this concept in this context. Design...

... in the literature regarding three important reporting topics: materiality, comparability and assurance. Findings The review conducted in this study shows that there is still work to be done to ensure high-quality and consistent sustainability reporting. Key takeaways from the review of the extant literature...