The key unanswered questions in sustainability finance revolve around standardizing the accounting of externalities, systematically assessing corporate culture, improving carbon accounting methodologies, harmonizing global reporting norms, and addressing unintended consequences of sustainability frameworks. Over the next five to ten years, ESG will see increased regional divergence in reporting, a shift towards impact-weighted accounting, and heightened regulatory pressures to address persistent environmental and social challenges.
History
Language
English
Format
.pdf and online resource
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Copyright, Accountability in a Sustainable World Quarterly, CARE Center for Accounting Research and Education