Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability

@article{Tsagas2020WhyI,
  title={Why “Less is More” in Non-Financial Reporting Initiatives: Concrete Steps Towards Supporting Sustainability},
  author={Georgina Tsagas and Charl Villiers},
  journal={Accounting, Economics, and Law: A Convivium},
  year={2020},
  volume={10}
}
Abstract Calls are repeatedly made on corporations to respond to the challenges facing the planet from a sustainable development perspective and governments take solace in the idea that corporations' transparency on their corporate activity in relation to sustainability through voluntary reporting is adequately addressing the problem. In practice, however, reporting is failing to deliver truly sustainable results. The article considers the following questions: how does the varied reporting… 
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