Nachhaltigkeitsreporting, -accounting und -risikomanagement

„We need […] a real cultural shift if we want to move away from a reporting that only relates to risks and opportunities that may have financial implications for companies in the short-term (e.g. dependencies). Instead, we need information that puts the sustainability and the planetary boundaries at the core, and thereby steers the decisions of investors and organisations towards tackling the socially and ecologically most material and pressing sustainability questions. In other words, we advocate for reporting where public interest considerations become the primary information need we aim at fulfilling.“ (Laine & Michelon 2020)