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.

中文翻译：

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信息在构建更可持续经济中的作用：供需视角


投资者、经理、研究人员和其他人对可持续发展信息的兴趣一直在迅速扩大。我们从供需框架的角度讨论了与可持续发展报告和披露相关的最新进展和悬而未决的问题。我们的讨论建立在先前对财务报告的研究之上，并强调了提供可持续发展信息的独特方面。