Reporting and Governance Implementation

Key challenges in corporate reporting include defining materiality, integrating diverse reporting frameworks, and bridging ESG with the SDGs. The EU's CSRD and the ISSB's focus on double materiality and sustainability standards are crucial for future regulatory frameworks. Academia's role lies in educating finance professionals to understand sustainability and value beyond traditional metrics, with a focus on adapting expertise for a future where business responsibility aligns with a viable planet. Research should explore evolving accounting and finance practices.