Conference Programme
Overview and details of the sessions of this conference. Please select a date or location to show only sessions at that day or location. Please select a single session for detailed view (with abstracts and downloads if available). Note that the schedule is subject to changes.
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Daily Overview |
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Research Sketches 2: Sustainability Disclosure & Reporting Location: Auditorium (Level 1) Session Chair: Mike Toffel, Harvard Business School | |
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Sustainability Materiality, Reporting Regime, and Transparent Disclosure 1: Monash University, Department of Accounting, Australia; 2: Nanyang Technological University, Nanyang Business School, Singapore As jurisdictions around the world diverge in their adoption of sustainability reporting regimes and materiality approaches, it remains unclear how these institutional features jointly shape disclosure transparency. We experimentally examine how reporting regimes (voluntary vs. mandatory) and materiality approaches (financial materiality vs. double materiality) interact to influence corporate managers’ transparency in disclosing negative but material sustainability information. We find that mandatory reporting increases transparency only under double materiality, but not under financial materiality. Furthermore, under voluntary reporting, financial materiality leads to more transparent disclosure than double materiality, an effect that attenuates under mandatory reporting. These effects are driven by differences in accountability structures across materiality approaches and reporting regimes, which together shape whether managers engage in symbolic versus substantive accountability actions that in turn affect disclosure transparency. Our findings have implications for regulators seeking to enhance the effectiveness of sustainability reporting requirements. | |