Standardisation of sustainability reporting: rationale for better investor decision-making

Plastun, Oleksii Leonidovych; Makarenko, Inna Oleksandrivna; Mynhardt, H.

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Title	Standardisation of sustainability reporting: rationale for better investor decision-making
Authors	Plastun, Oleksii Leonidovych Makarenko, Inna Oleksandrivna Mynhardt, H.
ORCID	http://orcid.org/0000-0001-8208-7135 http://orcid.org/0000-0001-7326-5374
Keywords	регуляторні інструменти регуляторные инструменты regulatory instruments соціально відповідальні індекси социально ответственные индексы social responsible indices звітність зі сталого розвитку отчетность по устойчивому развитию sustainability reporting
Type	Article
Date of Issue	2017
URI	http://essuir.sumdu.edu.ua/handle/123456789/65643
Publisher	LLC “Consulting Publishing Company “Business Perspectives”
License	Copyright not evaluated
Citation	Mynhardt, H. Standardisation of sustainability reporting: rationale for better investor decision-making / H. Mynhardt, A. Plastun, I. Makarenko // Public and Municipal Finance. - 2007. - Vol. 6, Issue 2, P. 7-15.
Abstract	The role of sustainability reporting in investment decision-making is not clear and obvious. Despite the steady increase of such statements in corporate annual reports, the relationship between the sustainability reporting and the financial performance of companies is not always positive. The main problems of sustainability reporting nowadays are insufficient comparability of reporting, accuracy (lack of materiality, reliability and validity of indicators), lack of common approaches for its verification. Synthesis of standardization and regulation features of sustainability reporting, which is provided in this paper in different dimensions (countries, regulators standards), allows to identify long-term trends of this reporting to ensure its quality during investment decision making in traditional and responsible financial markets.
Appears in Collections:	Наукові видання (ННІ БТ)