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Future of ESG reporting: Drivers and barriers for the ISSB to become globally accepted and applied

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Resumo:The aim of this paper is to investigate drivers and barriers for the International Sustainability Standards Board (ISSB) standards to become globally accepted and applied. The ISSB standards were published in June 2023 and cause argumentations against and in favour of the approach to unify the ESG reporting landscape. Additionally, the simultaneous development of a European standard set, the ESRS, raise discussions about the implication of a parallel existence. In this research paper primary and secondary data was used. Primary data was gathered through expert interviews. The structure of the paper starts with an analysis about current ESG reporting frameworks followed by an examination of different ESG reporting practices in the UK, US, mainland China and Europe. This is of utmost importance to provide a basis for the understanding of the following discussion, which examines the main drivers and barriers of ESG reporting in general, of the ISSB standards to become globally accepted and a comparison between the standards provided by the EU and the ISSB. In general, the study reveals that the majority of experts are in favour of a unified set of standards but hold doubts about the success of implementation in the upcoming years. The close future is seen as confusion due to a vast space for interpretation and the complex material. Especially businesses not having many resources will face challenges in the disclosure of ESG metrics. However, hope lies in the future of ESG reporting towards a more sustainable and transparent business landscape.
Autores principais:Brenner, Jennifer
Assunto:ESG Environmental, Social and Governance Relatório -- Report ISSB International Sustainability Standards Board ESRS European Sustainability Reporting Standards
Ano:2024
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:ISCTE
Idioma:inglês
Origem:Repositório ISCTE

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