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The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective.
- Source :
- Journal of Accounting Research (John Wiley & Sons, Inc.); Dec2024, Vol. 62 Issue 5, p1575-1609, 35p
- Publication Year :
- 2024
-
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. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 00218456
- Volume :
- 62
- Issue :
- 5
- Database :
- Complementary Index
- Journal :
- Journal of Accounting Research (John Wiley & Sons, Inc.)
- Publication Type :
- Academic Journal
- Accession number :
- 180703056
- Full Text :
- https://doi.org/10.1111/1475-679X.12581