Accounting for a Green Economy – Sustainable Finance and the harmonization of sustainability reporting

Susanne Leitner-Hanetseder; Josef Baumüller

Accounting for a Green Economy – Sustainable Finance and the harmonization of sustainability reporting

Susanne Leitner-Hanetseder, Josef Baumüller

Publikation: Beitrag in Buch/Bericht/Tagungsband › Konferenzbeitrag › Begutachtung

Abstract

The paper outlines the role of sustainability accounting for the European and global ambitions towards reaching the goal of sustainable finance. We illustrate and compare the two major projects for standard setting in that field, i.e. the EFRAG’s upcoming ESRS and the ISSB’S IFRS Sustainability Disclosure Standards. In addition, we consider the different institutional backgrounds and underlying understandings of sustainability (reporting) – and show the possible conflicts, intersections and the need for harmonization in order to achieve a sustainability reporting environment for European companies that allows them to identify and make contributions towards the sustainable transformation of finance.

Originalsprache	Deutsch (Österreich)
Titel	The Routledge Handbook of Green Finance
Redakteure/-innen	Othmar Lehner , Theresia Harrer, Hanna Silvola, Olaf Weber
Herausgeber (Verlag)	Routledge, Taylor & Francis Group
Seiten	XXX
Publikationsstatus	Angenommen/Im Druck - 2022

Zitieren

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title = "Accounting for a Green Economy – Sustainable Finance and the harmonization of sustainability reporting",

abstract = "The paper outlines the role of sustainability accounting for the European and global ambitions towards reaching the goal of sustainable finance. We illustrate and compare the two major projects for standard setting in that field, i.e. the EFRAG{\textquoteright}s upcoming ESRS and the ISSB{\textquoteright}S IFRS Sustainability Disclosure Standards. In addition, we consider the different institutional backgrounds and underlying understandings of sustainability (reporting) – and show the possible conflicts, intersections and the need for harmonization in order to achieve a sustainability reporting environment for European companies that allows them to identify and make contributions towards the sustainable transformation of finance.",

author = "Susanne Leitner-Hanetseder and Josef Baum{\"u}ller",

note = "in Druck, erscheint Anfang 2023",

year = "2022",

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Accounting for a Green Economy – Sustainable Finance and the harmonization of sustainability reporting. / Leitner-Hanetseder, Susanne ; Baumüller, Josef.

The Routledge Handbook of Green Finance. Hrsg. / Othmar Lehner ; Theresia Harrer; Hanna Silvola; Olaf Weber. Routledge, Taylor & Francis Group, 2022. S. XXX.

Publikation: Beitrag in Buch/Bericht/Tagungsband › Konferenzbeitrag › Begutachtung

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