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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Detalles Bibliográficos
Autores: Friedman, H.L. (Henry L.)|||/items/48e2f58f-b80b-4ec2-9eba-083848284e35, Ormazabal, G. (Gaizka)|||/items/f38712b0-88f7-4a26-b35c-c5c2ae81afed
Tipo de recurso: artículo
Fecha de publicación:2024
País:España
Institución:Consejo Superior de Investigaciones Científicas (CSIC)
Repositorio:Dadun. Depósito Académico Digital de la Universidad de Navarra
Idioma:inglés
OAI Identifier:oai:dadun.unav.edu:10171/119636
Acceso en línea:https://hdl.handle.net/10171/119636
Access Level:acceso embargado
Palabra clave:Sustainability reporting
Sustainability disclosure
ESG
CSR
Descripción
Sumario: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.