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The Performance-Reporting Gap: A Key to Understanding the Relevance of Sustainability Reporting Information to Stakeholders
Örebro University, Örebro University School of Business. Department of Welfare, Management and Organisation, Østfold University College, Halden, Norway. (CEROC)ORCID iD: 0000-0002-7153-3977
2023 (English)In: Measuring Sustainability and CSR: From Reporting to Decision-Making / [ed] Slobodan Kacanski; Johannes Kabderian Dreyer; Kristian J. Sund, Cham: Springer, 2023, 1, p. 85-93Chapter in book (Refereed)
Abstract [en]

There is a vague relationship between corporate sustainability performance and reporting. In this contribution, this is discussed in terms of a ‘performance-reporting gap’. The gap is described and analyzed as problematic from an information use and relevance perspective and from an internal sustainability control perspective. An overarching consequence of the gap is that the quality and usability of information in sustainability reports depend on how companies treat the gap. In addition, the gap reflects underdeveloped processes of sustainability control in companies. It is suggested that the gap could be narrowed through clearer accountability structures and controllable sustainability processes within firms, more sophisticated materiality analyses and relevant strategic planning and pursuit of reporting processes.

Place, publisher, year, edition, pages
Cham: Springer, 2023, 1. p. 85-93
Series
Ethical Economy ; 64
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:oru:diva-105322DOI: 10.1007/978-3-031-26959-2_9ISBN: 9783031269585 (print)ISBN: 9783031269592 (electronic)OAI: oai:DiVA.org:oru-105322DiVA, id: diva2:1748346
Available from: 2023-04-03 Created: 2023-04-03 Last updated: 2023-04-03Bibliographically approved

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