«The Current State of Sustainability Reporting / A Work in Progress»

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«(...) This article discusses the current state of sustainability standards and companies’ reporting on their sustainability activity. Many challenges remain to setting up a truly robust and thorough system of sustainability standards: the existence of competing frameworks, the absence of uniform reporting standards, different measures of materiality, inconsistent reporting measures, boilerplate language, the difficulty of comparing companies, and a disparity between company and investor views. Nevertheless, these issues also represent opportunities for accounting and auditing professionals. (...)».