Accounting and sustainability reporting in emerging economies: regulatory framework, challenges, and critical perspectives; [Contabilidade e relatórios de sustentabilidade em economias emergentes: enquadramento regulatório, desafios e perspetivas críticas]

Moneva J.M.; Jara-Sarrúa L.; Pajares J.H.; Suárez-Rico Y.M. · Innovar (2025) · DOI: 10.15446/innovar.v35n98.123581

Resumen

This editorial note presents the purpose and scope of the special issue of INNOVAR on accounting and sustainability reporting in emerging economies. The call for papers sought to examine the state of sustainability information, the analysis of emerging or changing regulations, and the analysis of public and corporate policies towards sustainability, with accounting at the focus. This editorial note contextualizes the emergence of reporting, the expansion of frameworks such as CSRD and IFRS S1/S2 standards, and the consolidation of the GRI, which shifted sustainability reporting from voluntary to mandatory and opened debates on materiality, usefulness, and assurance. For Latin America, it highlights the urgent importance of improving quality, assurance, and stakeholder participation in contexts marked by tensions between extractivism, inequality, and biodiversity conservation, with Brazil, Colombia, Chile, Mexico and Peru as key cases. The issue provides diverse empirical and methodological evidence, quantitative, qualitative, and mixed, on universities, listed companies, service firms, the public sector, and mining companies, thus contributing to advancing the study of tensions between financial and impact approaches; therefore, future research avenues are suggested in double materiality, transparency, governance, and assurance models.

Instituciones: Universidad de Piura