Building a resilient future:collaborative sustainability regulation  

作　　者：Jovita Shanta Job Shivi Khanna 

机构地区：[1]Christ University,Bangalore,India [2]School of Business and Management Christ University,Bangalore,India

出　　处：《Clean Energy》2024年第3期223-237,共15页清洁能源（英文）

摘　　要：The challenge of sustainability lies in achieving a balance between satisfying present needs and protecting resources for future generations with an emphasis on its three pillars-environmental,social and governance.This study explored sustainable development encompassing environmental,social and governance aspects along with sustainability reporting through various sustainability frameworks.A systematic review of literature for the period 2010-23 on major worldwide sustainability frameworks was conducted,by offering insights into enhancing reporting mechanisms for a sustainable future.Secondary data related to sustainability reports were obtained from the Sustainability Accounting Standards Board and International Integrated Reporting Council,which helped in examining sector and year variations across countries.The results reflected that mandatory sustainability disclosures help to meet the United Nations Sustainable Development Goals and global sustainability frameworks help to set standards,disseminate information and promote transparency.Collaboration of investment,company action and sustainability organizations can lead to a sustainable global economy.The adoption of sustainability reporting can help organizations by fostering a proper understanding of sustainability practices,improving transparency and identifying potential business opportunities in sectors with lower sustainability.The paper provided insights into sustainability reporting published across various countries in both advanced as well as emerging and developing economies.The analysis showed which sectors and time periods have had the most sustainability reports and which areas needed to be targeted for action to advance sustainable development.

关 键 词：Environmental Social and Governance(ESG) Sustainable Development Goals Sustainability Reporting Developing economies Advanced economies 

分 类 号：X22[环境科学与工程—环境科学]