Guest-editors:

Josep Bisbe, ESADE Business School, Spain

Binh Bui, Macquarie University, Australia

Sophie Hoozée, Ghent University, Belgium

Across the globe, regulatory developments are reshaping corporate reporting practices to encompass sustainability and ESG factors. Initiatives like the TCFD, GRI, ISSB and alignment with the UN’s SDGs are fostering standardized reporting on climate-related risks, social impact, and governance practices. The recent approval of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) by the European Commission extends requirements to disclose sustainability information in annual reports to a broader range of companies in the EU. Regions like North America, Asia-Pacific, and emerging markets are introducing their own sustainability reporting guidelines. These evolving regulations reflect a significant shift in stakeholder demand for organizational accountability regarding their sustainability performance. Consequently, organizations face intensifying pressures to prioritize sustainability, demonstrate accountability, and manage risks posed by global sustainability challenges. These external pressures may add to the more self-driven,
proactive sustainability strategies some organizations have.

Deadline: June 30, 2024