Multifaceted, complex, and multilayered aspects of sustainability reporting research: an introduction

The Research Handbook on Sustainability Reporting intends to show the multifaceted, complex, and multilayered aspects of research on sustainability reporting, which is done in the handbook’s seven parts and 28 chapters by 59 researchers from 14 countries around the world. The chapters are arranged in themes. Part I, ‘Introduction’, sets the scene for the sustainability reporting developments. The chapter considers how sustainability reporting practice has developed and the key influences in that development. Part II, ‘Frameworks and Standard Setters’, contains six chapters that consider the evolution of the sustainability reporting arena and the important role of reporting standard setters within it. Part III, ‘Sustainability Reporting within the Company’, consists of four chapters focusing on the rather underexplored issue of sustainability reporting in management control and internal audit. Part IV, ‘Sustainability Reporting and Capital Markets’, has four chapters that examine capital market consequences of sustainability reporting, and the role of sustainability reporting regulation. Part V, ‘Governance’, is comprised of three chapters that focus on the interplay between corporate governance and sustainability reporting. The five chapters in Part VI, ‘Sustainability Reporting - Around the World’, emphasize the multidimensional aspects of sustainability reporting across the world today. The final part, Part VII, ‘Sustainability Reporting - Methods, Theories and Outlook’, contains four chapters that shed light on different methodological and theoretical aspects applied in sustainability reporting research. Drawing from all chapters, the concluding chapter of the Research Handbook on Sustainability Reporting attempts to provide an outlook of future research avenues in sustainability reporting.