{"title":"Reporting and Assurance of Climate-Related and Other Sustainability Information: A Review of Research and Practice","authors":"Shan Zhou","doi":"10.1111/auar.12387","DOIUrl":null,"url":null,"abstract":"<p>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.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":"32 3","pages":"315-333"},"PeriodicalIF":3.1000,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12387","citationCount":"13","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australian Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/auar.12387","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.