The Role of Information in Building a More Sustainable Economy: A Supply and Demand Perspective
从供需框架出发，讨论可持续性报告与披露的最新进展和未解问题，基于财务报告研究并突出可持续性信息供给的独特之处，适合关注可持续经济的研究者和从业者。
ABSTRACT Interest in sustainability information, from investors, managers, researchers, and others, has been expanding rapidly. We discuss recent advances and open questions related to sustainability reporting and disclosure through the lens of a supply and demand framework. Our discussion builds on prior research on financial reporting and highlights unique aspects of the provision of sustainability information.