Introduction

This chapter provides a general introduction to sustainability reporting and non-financial disclosure and outlines the book’s objectives, benefits, and target audiences. It initiates with a discussion on the role and significance of sustainability reporting within the broader landscape of corporate reporting. The goals of the book are then articulated, emphasizing its dual focus on regulatory aspects and the academic discourse, as well as its particular emphasis on materiality. Subsequently, the section discusses how the book can be a valuable resource for scholars, researchers, students, companies, and practitioners to achieve a deeper understanding of the intricate dynamics within sustainability reporting and its ever-evolving regulatory landscape. The section concludes by briefly outlining the book’s structure and the content of each chapter.