Multifaceted, complex, and multilayered aspects of sustainability reporting research: an introduction

The Research Handbook on Sustainability Reporting intends to show the multifaceted, complex,
and multi-layered aspects of research on sustainability reporting, which is done in the handbook’s
seven parts and 28 chapters by 59 researchers from 14 countries around the world. The chapters
are arranged in themes. Part I ‘Introduction’ sets the scene for the sustainability reporting
developments. The chapter considers how sustainability reporting practice has developed and the
key influences in that development. Part II ‘Frameworks and Standard Setters’ contains six
chapters that consider the evolution of the sustainability reporting arena and the important role of
reporting standard setters within it. Part III ‘Sustainability Reporting’ consists of four chapters
focusing on the rather underexplored issue of sustainability reporting in management control and
internal audit. Part IV ‘Sustainability Reporting and Capital Markets’ has four chapters that
examine capital market consequences of sustainability reporting, and the role of sustainability
reporting regulation. Part V ‘Governance’ is comprised of three chapters that focus on the interplay
between corporate governance and sustainability reporting. The five chapters in Part VI
Sustainability Reporting – Around the World’ emphasise the multidimensional aspects of
sustainability reporting across the world today. The final Part VII ‘Sustainability Reporting –
Methods, Theories and Outlook’ contains five chapters that shed light on different methodological
and theoretical aspects applied in sustainability reporting research. Drawing from all chapters, the
concluding chapter of The Research Handbook on Sustainability Reporting attempts to provide an
outlook of future research avenues in sustainability reporting.