The EAA Virtual Activities Committee is pleased to announce that the next Academic Empathy Dialogue (AED) on “Sustainability Reporting”. The AED will host Jan Bebbington (Lancaster University) and Hans Christensen (Chicago Booth), mediated by Robin Roberts (University of Central Florida) on January 12 at 5.00pm CET.
To watch the recording, click here.
Two primary forces are accelerating ESG disclosure by companies and investors. These forces are (1) coalescing concerns about a variety of environmental and social problems (such as, climate change, human rights, nature loss) and (2) beliefs that corporate disclosures related to these, and other aspects of organizational performance, are warranted. In the world of practice there are widespread (but variable in nature and quality) voluntary corporate disclosures on such matters with disclosure being increasingly mandated in some form. Concomitantly, there is a significant uptick in academic activity that seeks to document reporting, understand its effects on a variety of stakeholders (including capital market participants) and evaluate its broader significance. A variety of research methods have been used in these explorations as have an equally wide variety of theories/conceptual frames.
This variety in theory and method leaves ‘sustainability reporting’ as a contested space. It is clear that some kind of significant ‘account making’ activity is in play but there is little clarity on what it is about.
This EAA academic empathy conversation will explore topics such as:
The EAA Virtual Activities Committee