Linking sustainability reporting frameworks and sustainable development goals

IF 2.4 Q2 BUSINESS, FINANCE Accounting Research Journal Pub Date : 2021-11-17 DOI:10.1108/arj-07-2020-0196
C. Ştefănescu
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引用次数: 2

Abstract

Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to support the achievement of sustainable development goals (SDGs) through appropriate reporting. Design/methodology/approach The research methodology follows a qualitative approach, combining content and benchmarking analyses of the official documents in question. It aims to provide a better understanding of the conceptual matches between the “5 Ps” of sustainable development and the two sustainability reporting frameworks (IR and GRI) by breaking them down into components and overlapping their constituents to highlight the connections. Findings The results reveal that both sustainability reporting frameworks provide prerequisites to ensure SDGs achievement due to the embedded sustainability issues. As there are more matches between SDGs and the capitals implied in the pursuit of value creation, IR better fits to become part of the sustainable development strategy as a valuable option for reporting on SDGs. Practical implications The study addresses academia through a better understanding of the connections between SDGs and sustainability reporting. It might help regulators to improve their latest efforts to enhance transparency and comparability through the enactment of Directive 2014/95, as long as it has not imposed a standardised report yet. It could guide practitioners to face future challenges and support their steps towards standardised reporting practices. Originality/value This paper approaches the newsworthy topic of sustainable development, outlining a conceptual model meant to support the SDGs achievement through appropriate standardised reporting. It might also fill the gap of the Directive 2014/95 on non-financial information disclosure as it identifies the most suitable type of reporting to enhance the harmonisation at the European level.
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将可持续性报告框架与可持续发展目标联系起来
本研究旨在通过与综合报告(IR)和全球报告倡议(GRI)框架相关的联合国2030年议程,探讨可持续发展与可持续报告之间的联系。它旨在概述一个能够通过适当的报告来支持实现可持续发展目标的理论模型。设计/方法/方法研究方法采用定性方法,结合所讨论的官方文件的内容和基准分析。它旨在通过将可持续发展的“5p”与两个可持续发展报告框架(IR和GRI)分解为组成部分并重叠其组成部分以突出其联系,从而更好地理解它们之间的概念匹配。研究结果表明,由于隐含的可持续性问题,这两个可持续发展报告框架都为确保实现可持续发展目标提供了先决条件。由于可持续发展目标与追求价值创造所隐含的资本之间有更多的匹配,IR更适合成为可持续发展战略的一部分,作为可持续发展目标报告的一个有价值的选择。该研究通过更好地理解可持续发展目标和可持续发展报告之间的联系,解决了学术界的问题。它可能有助于监管机构通过颁布2014/95号指令提高透明度和可比性的最新努力,只要它还没有强制实施标准化报告。它可以指导从业人员面对未来的挑战,并支持他们朝着标准化报告实践迈进。原创性/价值本文探讨了可持续发展这个有新闻价值的话题,概述了一个概念模型,旨在通过适当的标准化报告来支持可持续发展目标的实现。它也可能填补指令2014/95关于非财务信息披露的空白,因为它确定了最合适的报告类型,以加强欧洲层面的协调。
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来源期刊
Accounting Research Journal
Accounting Research Journal BUSINESS, FINANCE-
CiteScore
5.00
自引率
0.00%
发文量
13
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