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

Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

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.

Original language	German (Austria)
Title of host publication	The Routledge Handbook of Green Finance
Editors	Othmar Lehner , Theresia Harrer, Hanna Silvola, Olaf Weber
Publisher	Routledge, Taylor & Francis Group
Pages	XXX
Publication status	Accepted/In press - 2022

Cite this

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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",

language = "Deutsch ({\"O}sterreich)",

pages = "XXX",

editor = "{Lehner }, Othmar and Theresia Harrer and Hanna Silvola and Olaf Weber",

booktitle = "The Routledge Handbook of Green Finance",

publisher = "Routledge, Taylor & Francis Group",

address = "Gro{\ss}britannien/Vereinigtes K{\"o}nigreich",

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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. ed. / Othmar Lehner ; Theresia Harrer; Hanna Silvola; Olaf Weber. Routledge, Taylor & Francis Group, 2022. p. XXX.

Research output: Chapter in Book/Report/Conference proceedings › Conference contribution › peer-review

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