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Title Standardisation of sustainability reporting: rationale for better investor decision-making
Authors Plastun, Oleksii Leonidovych  
Makarenko, Inna Oleksandrivna  
Mynhardt, H.
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
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)

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