This paper investigates carbon emissions materiality with regards to financial statements and investigates potential methods of accounting for carbon emission rights. We investigate whether some of the largest U.S. companies should be required to discuss and quantify greenhouse gas emissions, as...

The dominant practice governing sustainability reporting in the private sector is that of Corporate Social Responsibility (CSR) or Environmental Social Governance (ESG) reporting. CSR has its roots in philanthropy and charitable initiatives, while ESG aims to integrate environmental, social, and...

Materiality is a crucial concept in accounting and auditing, allowing the determination of relevant matters from the perspective of the entity and its stakeholders. This paper addresses an objective linked to disclosures on materiality in sustainability reporting by assessing the content of the...

Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company's performance to external parties. Various definitions of sustainability accounting by different authors raise two research questions: RQ1:...