1-2 of 2
Keywords: sustainability reporting
Close
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review 1–27.
Published: 05 April 2024
... Editorship of W. Robert Knechel. 09 05 2022 12 12 2023 04 01 2024 2024 SASB sustainability reporting materiality ESG alpha fundamentals THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 27 American Accounting Association DOI: 10.2308/TAR-2022-0256 Material ESG...
Journal Articles
The Accounting Review (2023) 98 (5): 481–493.
Published: 01 September 2023
... this perspective plays a defining role in corporate law, corporate governance, and asset management. I argue that the shareholder primacy perspective is not appropriate for sustainability reporting because when a firm pollutes the environment, reduces biodiversity, or has inequitable social policies, it does...