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What is Measured Matters

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posted on 2025-02-20, 21:01 authored by Richard Barker, Peter Easton, Robert Eccles, Christian Leuz, Shiva Rajgopal
Measurement influences corporate decisions, shaping what is prioritized. Environmental metrics are clearer than social ones, affecting measurability and reporting. Improved data access drives broader accountability, such as in carbon emissions. Standards guide reporting but do not set targets. Accurate measurement is crucial to avoid unintended consequences, as seen in healthcare report cards. Transparency can also yield benefits, like better supply chain oversight in ESG initiatives.

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  • English

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.pdf and online resource

Edition

Volume 1, Issue 2, March 2023

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©2023 CARE Center for Accounting Research and Education

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Center for Accounting Research and Education, University of Notre Dame

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    Accountability in a Sustainable World Quarterly

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