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Journal article
Sustainability Gains through Enhanced Reporting Requirements
International journal of business, Vol.28(3), 001
06/22/2023
Web of Science ID: WOS:001102823900007
Abstract
The United States lags behind other developed countries in sustainability reporting by individual companies. Based upon the premise that the best way to report on sustainability is to have holistic data including appropriate disclosure and assurance presented in a report integrated with financial information, the research suggests the prime location for this integration is in the annual financial statements and attested to by independent Certified Public Accountants. This paper describes problems that impede the United States and its capital markets from developing useful integrated reports. The research further examines the evidential trends in increased stockholder activism and proposed regulatory mandates for climate sustainability disclosure and assurance packaged with the financial information critical to the economic performance and going concerns of commercial entities. Society as a whole will achieve healthier progress with the full disclosure of sustainability integrated with financial statements and the rendering of professional assurance.
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Details
- Title
- Sustainability Gains through Enhanced Reporting Requirements
- Publication Details
- International journal of business, Vol.28(3), 001
- Resource Type
- Journal article
- Publisher
- Premier Publishing, Inc
- Number of pages
- 26
- Copyright
- © International journal of business
- Identifiers
- WOS:001102823900007; 99380523296606600
- Academic Unit
- Lewis Bear Jr. College of Business; Accounting and Finance
- Language
- English