...Madhavan Vishnu Nampoothiri; Mohit Kumar Purpose This study aims to document and theoretically interpret the near-universal practice of appointing the incumbent financial auditor(s) to also provide mandatory assurance for sustainability reports under the European Union Corporate Sustainability...

...Thomas Riise Johansen; Mia Kaspersen Purpose This paper aims to examine how European Sustainability Reporting Standards ( ESRS ) require green-transition reporting, in particular how the concepts of time and space/place are mobilized and connected with directions (targets), responses (actions...

...Agnese Sabbatucci; Michele Guidi; Marco Giuliani Purpose This study aims to examine how the evolving European Union ( EU ) sustainability regulatory landscape, shaped by the Corporate Sustainability Reporting Directive ( CSRD ) and recent developments such as the Stop the Clock Directive...

...Marisa Agostini; Antonio Costantini; Carlo Marcon Purpose Based on the rational choice model of lobbying, this paper examines the level of involvement of all major stakeholder groups in the development of the EU Corporate Sustainability Reporting Directive ( CSRD ) and their level of support...

...Isabel Maldonado; Carlos Pinho; Amélia Silva; Luis Silva Purpose This study aims to explore the factors influencing Portuguese small and medium-sized enterprises’ (SMEs) perceptions of corporate sustainability reporting and examines how these perceptions relate to the adoption of corporate social...

...Jonida Carungu; Ruth Dimes; Matteo Molinari Purpose This study aims to examine the influence of the International Sustainability Standards Board ( ISSB ) on the discourse surrounding sustainability reporting in Europe, specifically focusing on its impact on the discourse of the European Financial...

...Rabin Sharma Purpose The purpose of this paper is to explore how the Corporate Sustainability Reporting Directive ( CSRD ) impacts the sustainability reporting practices of German companies. By addressing concerns about environmental, social and governance ( ESG ) issues, the study aims to provide...

... an environmental, social and governance (ESG) nudge, embedded within corporate sustainability reports, influences the investment decisions of retail investors. Design/methodology/approach An investment decision experiment is used to evaluate the effect of a simplified, commensurated score (the ESG nudge...

...Pieter Conradie; Karin Barac Purpose This paper aims to investigate views of sustainable reporting (SR) stakeholders on the purpose of sustainability reporting assurance (SRA) and on the potential of the rational purpose requirement (RPR) to promote SRA as an accountability mechanism. Design...

... Emerald Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only Communication strategy Integrated reporting Integrated thinking Public sector organisation Stakeholder communication Sustainability reporting M41 Accounting Given the existential global...

... in this area. Design/methodology/approach Based on an analysis of the sustainability reporting of 135 companies, this study shows the interdependence between the main motivations for ESG risk management and the neutralization techniques used in disclosing information about their exposure to threats...

...Josua Oll; Theresa Spandel; Frank Schiemann; Janna Akkermann Purpose The purpose of this study is to investigate whether a unified understanding of materiality is possible, given that conceptual pluralism represents a key characteristic of materiality approaches in sustainability reporting...

...Renu Devi; Mohammad Firoz; R. Saravanan Purpose This study aims to investigate redundant information in mandatory non-financial reports (NFRs) demanded by regulators, focusing primarily on overlapping disclosures in a new Indian sustainability reporting (SR) framework. Design/methodology...

... finance Sustainability policy Sustainability reporting Thematic analysis Following the Paris Climate Accord and 2030 Agenda for Sustainable Development, the $5–7tn p.a. funding gap has ignited policymakers to appraise the role of finance in societal transformation (Migliorelli and Dessertine...

... for sustainability reporting. Design/methodology/approach Data were collected from a variety of sources, such as a series of email-structured interviews with key personnel from universities, a qualitative analysis of sustainability reports and a consultation of the website of each Spanish public university...

... of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs). Findings Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high...

...Charl de Villiers; Ruth Dimes; Matteo Molinari Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce convincing, human-like text has major implications for the future of corporate reporting, including sustainability reporting. As the importance...

... measures and indicators of firm performance from a social and environmental perspective. Practical implications The typology can provide practitioners and researchers with one possible solution to eliminate or decrease corporate hypocrisy in relation to sustainability, reporting and communications...

... of the financial and sustainability accounting fields at their interface. Social implications Language creates reality; an opportunity has arisen to bring appropriate and distinctive terminology to the sustainability reporting field, bridging the gap between competing logics. Originality/value...

...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...