#Comparability in #SustainabilityReporting

This represents a highly discussed topic in the sustainability reporting field and is of interest to policy makers, standard setters and organizational stakeholders, especially investors.
 
In this recently published paper, together with Ericka Costa and Bouten Lies, we disentangle the concept of comparability in different facets, in light of different reporting purposes assigned to sustainability disclosure. Disentangling such complex concept into different facets helped us to highlight if and how comparability will serve for different reporting uses and importantly, what is its role in the #transition towards #sustainability.

Our study was published in Sustainability Accounting Management and Policy Journal, as part of the special issue on the Global Reporting Initiative (GRI) guest edited by Mercedes Luque Vílchez, Michela Cordazzo, Gunnar Rimmel and Carol Tilt.

To access the full paper, please follow this link: https://lnkd.in/ewwwwQa6