Anchoring materiality
Accounting infrastructures for the green transition
Datos Bibliográficos
| ID | 21605500 |
|---|---|
| Autores | Annika Stenström (0000-0002-1677-206X, Copenhagen Business School, autor de correspondencia) |
| Año | 2026 |
| Páginas | 1-34 |
| Fecha de publicación | 2026-07-02 |
| Peer Reviewed | Sí |
| Open Access | Sí |
| Tipo | ARTICLE |
| Revista | Review of International Political Economy (JOURNAL) |
| Identificadores de la revista | ISSN: 0969-2290 • E-ISSN: 1466-4526 |
| Editorial | Informa UK Limited (PUBLISHER • GB) |
| DOI | 10.1080/09692290.2026.2695252 |
| OpenAlex | W7167021311 |
| Idioma | EN |
| Referencias citadas | 82 |
Sustainability reporting standards are undergoing rapid transformation at the transnational level. Once dominated by voluntary private initiatives, reporting is increasingly shaped by efforts to construct mandatory standards and a ‘global baseline’ of corporate disclosure. Central to this process is a conflict over materiality: whether sustainability reporting should prioritize climate-related financial risks to investors or transparency about corporate impacts on people and the environment. This paper examines how standard-setters contest and cooperate around materiality, and how these struggles shape whose interests become included or excluded in the emerging infrastructure of sustainability reporting. Using a mixed-methods research design, the findings demonstrate how the infrastructural power of financial reporting constrains sustainability reporting, thereby anchoring it to financial materiality and investor-oriented governance. This has transformed double materiality into an add-on to financial materiality rather than an alternative framework. As a result, the emerging reporting infrastructure favors the management of climate risks to investor portfolios over accountability for corporate impacts. The paper contributes to international political economy debates on financial infrastructures, standard-setting, and the governance of the green transition by showing how technical coordination around standards shapes what counts, and therefore becomes actionable, in the green transition of finance
Accounting information system · Anchoring · Corporate governance · Management accounting · Sustainability · Transition (genetics) · Sustainability and Climate Change Governance · Sustainable Development and Environmental Policy · Sustainable Development and Policies
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| Velocidad de citación | historical |
|---|---|
| Altamente citado | No |