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Sustainability

second Call for Papers 14th CSEAR Spain Conference and Call for participation 2nd Workshop Building research capacity in SEAR

Dear EAA community, We are delighted to share the second Call for Papers 14th CSEAR Spain Conference and Call for participation 2nd Workshop Building research capacity in SEAR.  You can have all the information in the website of the conference: https://www.upo.es/congresos/csear-spain2023 We hope to see you there!
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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One ESG metric is like squaring a circle

It appears to be extremely hard to produce  a meaningful ESG score. Standard and Poor’s recently decided that it will no longer rank companies’ environmental, social and governance risks from 1 to 5 . This decision can be understood in the light of how aggregate ESG scores are constructed as  discussed in a recent FT publication: “Companies with good ESG scores pollute as much as low-rated rivals.” This article made it clear that the current…
Jan Bouwens
Jan Bouwens
4 min read
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1076

Complexity European Sustainability Reporting Standards overwhelming

The proposed ESG reporting standards presented by the EU last week are overwhelming. I advocate to limit reporting requirements to two metrics: profit and emission reductions. Last week, EFRAG published the first version of the European Sustainability Reporting Standards. The set of standards describes in detail the topics that companies report on and also obliges them to develop targets that define the company&#8217;s ambition. The ESG metrics are presented in 15 appendices spanning many hundreds…
Jan Bouwens
Jan Bouwens
5 min read
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1719

Comment Letter for Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 and S2

July 27, 2022 To: International Sustainability Standards Board, IFRS Foundation From: Professor Charles H. Cho Dr. Blerita Korca Professor Joanna Krasodomska Professor Ian Thomson Professor Gunnar Rimmel Re: Exposure Drafts IFRS® Sustainability Disclosure Standards IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures Dear members of the International Sustainability Standards Board, We are a group of Professors of Accounting who have been researching in the field of sustainability accounting…
CHARLES CHO
CHARLES CHO
17 min read
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1380

An Open Letter on the Materiality Debate in Sustainability Reporting

Following the Materiality Debate, the organizing committee of the event from the University of Bristol Accountability Sustainability and Governance Research Group prepared an open letter addressed to the EFRAG and the IFRS Foundation, and their respective boards – the EFRAG Sustainability Reporting Board (SRB) and the International Sustainability Standard Board (ISSB). The open letter is endorsed by 109 signatories from across the globe. The open letter calls for (1) better acknowledgement of the interdependencies of financial sustainability with the sustainability…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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527

The submission deadline for the Special Issue of Sustainability Accounting, Policy and Management Journal about “The future of GRI” has been extended to 31 March.

Colleagues, &nbsp; Just a reminder that the submission deadline for the  Special Issue of Sustainability Accounting, Policy and Management Journal has been extended to 31 March.  Information about the Special Issue on ‘The Future of GRI’ can be found at the link below: https://www.emeraldgrouppublishing.com/calls-for-papers/future-global-reporting-initiative &nbsp; Our aim with this Special Issue is to contribute to the literature on the historic and future role of GRI in responding to stakeholder demand for enhanced ESG information, the contributions GRI has made…
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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615

Deadline approaching-Special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative

Deadline approaching!!!! 31 January 2022 Don’t miss the chance to submit your contributions for the special issue in Sustainability Accounting Management and Policy Journal on The Future of the Global Reporting Initiative. This special issue aims to contribute to the literature on the historic and future role of #GRI in responding to stakeholder demand for enhanced #ESG information, the contributions GRI has made to the #sustainability reporting space and the practice of sustainability reporting. In…
MERCEDES LUQUE VÍLCHEZ
MERCEDES LUQUE VÍLCHEZ
< 1 min read
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726

Accountability, Sustainability and Governance Academic Roundtable: “The ISSB and the Materiality Debate”

Just yesterday the Trustees of the IFRS Foundation announced the appointment of Emmanuel Faber to serve as Chair of the International Sustainability Standards Board (ISSB). The formation of the ISSB is a significant moment in the corporate reporting landscape. The ISSB aims to bring together the extensive body of works of existing voluntary sustainability disclosure standards and frameworks to create a set of globally accepted sustainability disclosure standards that will offer relevant and reliable sustainability-related financial…
GIOVANNA MICHELON
GIOVANNA MICHELON
3 min read
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1034

Academic empathy dialogue – Sustainability Reporting

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…
GIOVANNA MICHELON
GIOVANNA MICHELON
2 min read
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1101

Let’s put sustainability back into the sustainability reporting debate

Main points: presents three possible scenarios as to how “sustainability” reporting might develop; the current direction will not facilitate harmonisation or sustainable development; a modification will facilitate both; taking a step back, rethinking and re-engaging would offer more possibilities; includes a link to a video discussion with Sir David Tweedie (ex IASB chair) and Mervyn King (ex GRI and IIRC chair) on these issues. The talk about the ‘alphabet soup’ of reporting frameworks and standards…
Carol Adams
Carol Adams
6 min read
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942
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