Rethinking Sustainability Reporting with Reference to the Inflation Reduction Act

This article explores the possible effects of the Inflation Reduction Act (IRA) on stand-alone corporate sustainability reporting and assurance on such reports. To this end, we use stakeholder theory to examine the potential impact of the IRA on sustainability reporting, which includes environmental...

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Bibliographic Details
Published inAdministration & society Vol. 55; no. 10; pp. 1911 - 1931
Main Author Rao, Sunita S.
Format Journal Article
LanguageEnglish
Published Los Angeles, CA SAGE Publications 01.11.2023
SAGE PUBLICATIONS, INC
Subjects
Climate action
Climate change
Governance
Inflation
Quality
Sustainability
Sustainability reporting
Inflation Reduction Act
assurance on sustainability reporting
sustainability reporting
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Summary:This article explores the possible effects of the Inflation Reduction Act (IRA) on stand-alone corporate sustainability reporting and assurance on such reports. To this end, we use stakeholder theory to examine the potential impact of the IRA on sustainability reporting, which includes environmental, social, and governance indicators. It also explores the various ways of implementing measures to achieve high-quality sustainability reporting and guidelines for assurance of such reports. This article provides one of the first frameworks for organizations to initiate action on climate change.
ISSN:0095-3997
1552-3039
DOI:10.1177/00953997231198843