Sustainability Accounting, Management and Policy Journal: Volume 13 Issue 6

Guest editorial

Subhash Abhayawansa, Mark Aleksanyan, Yannis Tsalavoutas

“A new direction? The “mainstreaming” of sustainability reporting”

Mario Abela

The purpose of this paper is to analyse the current developments to “mainstream” and standardise sustainability reporting and the consequences of those changes. Those changes give…

A commentary on the “new” institutional actors in sustainability reporting standard-setting: a European perspective

Begoña Giner, Mercedes Luque-Vílchez

The purpose of this paper is to discuss the progress and future prospects of two relatively “new” institutions in this field: the European Commission (EC), together with the…

Academics and policymakers at odds: the case of the IFRS Foundation Trustees’ consultation paper on sustainability reporting

Carol A. Adams, Frank Mueller

This paper aims to examine the nature of academic engagement with policy and the (lack of) responsiveness by policymakers to the scientific community through the development of…

When a sector-specific standard for non-financial reporting is not enough: evidence from microfinance institutions in Italy

Ericka Costa, Caterina Pesci, Michele Andreaus, Emanuele Taufer

This paper aims to investigate the application of the Italian Banking Association (ABI) industry-specific reporting standard in microfinance institutions by determining whether or…

Swimming against the tide: back to single materiality for sustainability reporting

Subhash Abhayawansa

This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of the most divisive concepts in current regulatory work on standard…

A framework for sustainability reporting

Indra Abeysekera

A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper…