Sustainability, or societal, reporting<\/strong> encompasses the environmental and social information related to an entity\u2019s activities, which is used for internal management purposes and may also be disclosed to external stakeholders. In a context where disclosure has been largely voluntary, this type of reporting has faced criticism regarding its quality. Instances of greenwashing strategies<\/strong> and selective disclosure of favorable information<\/strong> for legitimization purposes<\/strong>have been documented in the literature. Today marks the beginning of an era of standardization<\/strong> in this field. Several standard-setting initiatives<\/strong> are currently underway, led by different bodies that do not fully converge on the dimensions to be addressed.<\/p>\n","protected":false},"excerpt":{"rendered":" Sustainability, or societal, reporting encompasses the environmental and social information related to an entity\u2019s activities, which is used for internal management purposes and may also be disclosed to external stakeholders. In a context where disclosure has been largely voluntary, this type of reporting has faced criticism regarding its quality. Instances of greenwashing strategies and selective disclosure of favorable information for legitimization purposes have been documented in the literature. Today marks the beginning of an era of standardization in this field. Several standard-setting initiatives are currently underway, led by different bodies that do not fully converge on the dimensions to be addressed.<\/p>\n","protected":false},"featured_media":53355,"template":"","format":[11958,11959],"meta":{"_acf_changed":false},"categories":[3143,3035,3026,3025,3162,3144,3145,3703],"tags":[7460,7461,3624,11267,7462],"class_list":["post-58400","video-acf","type-video-acf","status-publish","has-post-thumbnail","hentry","category-accounting-and-editing","category-comptabilite-et-audit","category-controle-de-gestion","category-developpement-durable-et-rse","category-information-systems-en","category-management-control","category-sustainable-development-and-csr","category-systemes-dinformation","tag-environmental-and-social-information","tag-esg-data-quality","tag-greenwashing","tag-legitimization","tag-sustainability-reporting-standards","format-dico","format-management-dictionary"],"acf":[],"_links":{"self":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58400","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf"}],"about":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/types\/video-acf"}],"version-history":[{"count":0,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/video-acf\/58400\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media\/53355"}],"wp:attachment":[{"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/media?parent=58400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/categories?post=58400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/tags?post=58400"},{"taxonomy":"format","embeddable":true,"href":"https:\/\/fnege-medias.fr\/en\/wp-json\/wp\/v2\/format?post=58400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}