The role of information in building a more sustainable economy: A supply and demand perspective

Interest in sustainability information, from investors, managers, researchers, and others, has been expanding rapidly. We discuss recent advances and open questions related to sustainability reporting and disclosure through the lens of a supply and demand framework. Our discussion builds on prior re...

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Detalhes bibliográficos
Autores: Friedman, H.L. (Henry L.)|||/items/48e2f58f-b80b-4ec2-9eba-083848284e35, Ormazabal, G. (Gaizka)|||/items/f38712b0-88f7-4a26-b35c-c5c2ae81afed
Tipo de documento: artigo
Data de publicação:2024
País:España
Recursos:Consejo Superior de Investigaciones Científicas (CSIC)
Repositório:Dadun. Depósito Académico Digital de la Universidad de Navarra
Idioma:inglês
OAI Identifier:oai:dadun.unav.edu:10171/119636
Acesso em linha:https://hdl.handle.net/10171/119636
Access Level:Acesso embargado
Palavra-chave:Sustainability reporting
Sustainability disclosure
ESG
CSR
Descrição
Resumo:Interest in sustainability information, from investors, managers, researchers, and others, has been expanding rapidly. We discuss recent advances and open questions related to sustainability reporting and disclosure through the lens of a supply and demand framework. Our discussion builds on prior research on financial reporting and highlights unique aspects of the provision of sustainability information.