Reporting and Assurance of Climate-Related and Other Sustainability Information: A Review of Research and Practice

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2022-09-26 DOI:10.1111/auar.12387
Shan Zhou
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引用次数: 13

Abstract

This literature review provides a summary of the key insights from recent studies that use an archival method. It covers two subject matters: climate-related information and other sustainability information. For each, the paper reviews and summarises findings on current practices and the determinants and consequences of the reporting and assurance of climate-related and other sustainability information in both voluntary and mandatory regimes. The review identifies areas that are close to saturation and those that are currently under researched. It also highlights key trends in this evolving area for future research to explore.

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气候相关和其他可持续性信息的报告与保证:研究与实践综述
这篇文献综述提供了最近使用档案方法的研究的关键见解的总结。它包括两个主题:与气候有关的信息和其他可持续性信息。对于每一项,本文审查和总结了目前的做法以及自愿和强制性制度中与气候有关的和其他可持续性信息的报告和保证的决定因素和后果。该综述确定了接近饱和的区域和目前正在研究的区域。它还强调了这一不断发展的领域的关键趋势,以供未来的研究探索。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
期刊最新文献
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