Decluttering Non-Financial Reporting for Sustainable Corporate Behavior: Less is More
The article argues that having too many different ways for companies to report on sustainability makes it hard to hold them accountable for their actions. By simplifying the reporting requirements, companies would be more likely to behave sustainably. The current system of reporting is confusing and lacks consistency, making it difficult to compare companies and measure their impact on the environment. The authors suggest revising the European Non-Financial Reporting Directive to improve sustainability practices.