Environmental and social matters in mandatory corporate reporting: An academic note

Thomas Schneider, Giovanna Michelon, Mari Paananen

Research output: Contribution to journalArticle (Academic Journal)peer-review

2 Citations (Scopus)

Abstract

This note provides an overview of mandatory corporate reporting for environmental and social matters in Canada, the United States and the EU. When researchers and educators consider reporting on these matters, they often look to voluntary corporate reporting. However, we argue that a lot of related information exists in companies’ mandatory reports, either in the disclosures dictated by securities regulators, or via other required channels. Our objective is threefold. First, to describe what currently exists regarding mandatory reporting on environmental and social matters (to inform). Second, to discuss several of the current ongoing debates regarding such reporting (to encourage discourse). Third, to encourage research into the mandatory reporting of environmental and social matters.

Translated title of the contributionEnvironmental and social matters in mandatory corporate reporting: An academic note
Original languageFrench
Pages (from-to)275-305
Number of pages31
JournalAccounting Perspectives
Volume17
Issue number2
DOIs
Publication statusPublished - 4 Aug 2018

Structured keywords

  • AF Accountability Sustainability and Governance

Keywords

  • Corporate governance
  • Corporate reporting
  • Environmental accounting
  • Human rights

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