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

• 成果类型: Article
• 署名作者: Friedman, Henry L.; Ormazabal, Gaizka
• 署名单位: University of California System; University of California Los Angeles; Centre for Economic Policy Research - UK
• 刊物名称: JOURNAL OF ACCOUNTING RESEARCH
• ISSN/ISSBN: 0021-8456
• DOI: 10.1111/1475-679X.12581
• 发表日期: 2024
• 页码: 1575-1609
• 关键词: executive-compensation; corporate governance; disclosure

摘要

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.