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Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability

Author

Listed:
  • Tsagas Georgina

    (Brunel University, Uxbridge, UK)

  • Villiers Charlotte

    (University of Bristol, Bristol, UK)

Abstract

Calls are repeatedly made on corporations to respond to the challenges facing the planet from a sustainable development perspective and governments take solace in the idea that corporations' transparency on their corporate activity in relation to sustainability through voluntary reporting is adequately addressing the problem. In practice, however, reporting is failing to deliver truly sustainable results. The article considers the following questions: how does the varied reporting landscape in the field of non-financial reporting impede the objectives of fostering corporations' sustainable practices and which initiative, among the options available, may best meet the sustainability objectives after a decluttering of the landscape takes place?

Suggested Citation

  • Tsagas Georgina & Villiers Charlotte, 2020. "Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 10(2), pages 1-42, July.
    • Handle: RePEc:bpj:aelcon:v:10:y:2020:i:2:p:42:n:4
    DOI: 10.1515/ael-2018-0045
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    More about this item

    Keywords

    reporting; non-financial; sustainability; accounting; European Non-Financial Reporting Directive; integrated reporting; K22; M40; M41;
    All these keywords.

    JEL classification:

    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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