A new era of sustainability reporting research on the horizon: an outlook

This chapter recapitulates the main purpose of the Research Handbook on Sustainability Reporting
to illustrate the multifaceted, complex, and multi-layered aspects of sustainability reporting
research. This book aims to reflect the ongoing evolution of sustainability reporting, which is
shaped by a combination of voluntary international initiatives, regulatory developments, and the
increasing recognition of sustainability as a fundamental aspect of corporate reporting and
governance. This chapter discusses the future of sustainability reporting through the lens of the
regulatory changes in the EU and globally. Over the last few years, sustainability reporting has
undergone unprecedented developments with many companies around the world facing new
regulatory pressures to disclose more information in greater detail than what was necessary under
previous, often voluntary regulations and standards. Research in sustainability reporting
simultaneously can provide insights into these new developments and study the consequences of
these newly introduced regulations. This chapter concludes with an overview of promising avenues
for future research.