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Disentangling the concept of comparability in sustainability reporting

Author

Listed:
  • Blerita Korca

    (Otto-Friedrich-Universität Bamberg)

  • Ericka Costa

    (UNITN - Università degli Studi di Trento = University of Trento)

  • Lies Bouten

    (LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - Université de Lille - CNRS - Centre National de la Recherche Scientifique)

Abstract

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/methodology/approach To inform the authors' viewpoint and disentangle the concept of comparability into different facets, the authors review policymakers' and standard setters' (including the Global reporting initiative) comparability principles, as well as relevant studies in the field. To provide insights into the different ways in which the comparability facets can be approached, the authors use multi-perspective reflexive practices and focus on the multiple purposes that reporting can serve. To empirically animate the authors' reflection on the facets, the authors analyse the sustainability disclosures of two Italian banks over three years. Findings This study reveals that three facets form valuable starting points for extending the understanding of the meanings the comparability concept can carry in the SR arena. These facets are materiality and comparability, benchmarking/monitoring and comparability and operationalisation and comparability. Practical implications This study is intended to elicit policymakers' and standard setters' thoughts on the role of comparability and its complexities in SR. Social implications By taking a critical and reflexive approach, the authors encourage policymakers and standard setters to reconsider the comparability principle, so it effectively embeds the accountability purpose of SR. Originality/value In this paper, the authors propose three facets for disentangling the concept of comparability.

Suggested Citation

  • Blerita Korca & Ericka Costa & Lies Bouten, 2023. "Disentangling the concept of comparability in sustainability reporting," Post-Print hal-04278762, HAL.
    • Handle: RePEc:hal:journl:hal-04278762
    DOI: 10.1108/SAMPJ-05-2022-0284
    Note: View the original document on HAL open archive server: https://hal.science/hal-04278762v1
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    1. Subhash Abhayawansa, 2022. "Swimming against the tide: back to single materiality for sustainability reporting," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 13(6), pages 1361-1385, September.
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