The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective
HENRY L. FRIEDMAN, GAIZKA ORMAZABAL
Journal of Accounting Research · 2024 · Volume 62 · Issue 5
Abstract
Interest in sustainability information, from investors, managers, researchers, and others, has been expanding rapidly. We discuss recent advances and open questions related to sustainability reporting and disclosure through the lens of a supply and demand framework. Our discussion builds on prior research on financial reporting and highlights unique aspects of the provision of sustainability information.
Keywords
sustainability reporting, sustainability disclosure, ESG, CSR
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