Rethinking Sustainability Reporting with Reference to the Inflation Reduction Act

IF 2.3 3区管理学 Q1 PUBLIC ADMINISTRATION Administration & Society Pub Date : 2023-09-20 DOI:10.1177/00953997231198843

Sunita S. Rao

引用次数: 0

Abstract

This article explores the possible effects of the Inflation Reduction Act (IRA) legislation on stand-alone corporate sustainability reporting and assurance on such reports. To this end, we use stakeholder theory to examine the potential impact of the IRA on sustainability reporting, which includes environmental, social, and governance indicators. It also explores the various ways of implementing measures to achieve high-quality sustainability reporting and guidelines for assurance of such reports. This article provides one of the first frameworks for organizations to initiative action regarding climate change.

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参考通货膨胀减少法案重新思考可持续发展报告

本文探讨通货膨胀减少法案(IRA)立法对独立公司可持续发展报告和此类报告的保证可能产生的影响。为此，我们使用利益相关者理论来研究IRA对可持续发展报告的潜在影响，包括环境、社会和治理指标。它还探讨了各种执行措施的方法，以实现高质量的可持续发展报告和保证这种报告的准则。本文为组织提供了关于气候变化的倡议行动的首批框架之一。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Administration & Society PUBLIC ADMINISTRATION-

CiteScore

4.50

自引率

4.30%

发文量

期刊介绍： Administration & Society seeks to further the understanding of public and human service organizations, their administrative processes, and their effect on society. The journal publishes empirically oriented research reports and theoretically specific articles that synthesize or contribute to the advancement of understanding and explanation in these fields. Of particular interest are (1) studies that analyze the effects of the introduction of administrative strategies, programs, change interventions, and training; and (2) studies of intergroup, interorganizational, and organization-environment relationships and policy processes.