Sustainability Reporting: A Management Accounting Perspective

Sustainability reporting has surged, shifting from voluntary to mandatory disclosures globally. Regulatory bodies like the ISSB and SEC are formalizing standards, integrating sustainability into financial reporting. This shift aligns with management accounting principles, focusing on governance, strategy, and risk. Research highlights challenges in measurement reliability, restatements, and incentives. Effective assurance and reporting frameworks are crucial for accuracy. Ultimately, sustainability metrics shape corporate behavior and decision-making.