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The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective.

Authors :
FRIEDMAN, HENRY L.
ORMAZABAL, GAIZKA
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