Enhanced Value Relevance And Credibility of Sustainability Information

A THEMATIC COLLABORATION INITIATIVE AT LUND UNIVERSITY

In order to enhance the understanding and assessment of how organization perform on the different sustainability arenas, the overriding objective with the EVRACSI Initiative is to contribute to improving the value relevance, credibility and comparability of sustainability information.

In the quest of promoting a global sustainable development, our organisations are undergoing a fierce transition towards becoming more sustainable. This gives rise to several challenges of different character. A challenge puzzling both the organisation itself (internal perspective) and its external stakeholders (external perspective) is how to understand, assess and compare organisations’ performances on the different sustainability arenas (e.g. anitcorruption, diversity, human rights, water efficiency, SDGs, sustainability risks).

For example, how can we compare organisations’ performance within the area of anticorruption or human rights and how can this be related to value creation? This societal challenge is at focus in our thematic collaboration Initiative. In order to enhance the understanding and assessment of how organisations perform on different sustainability arenas, we set out to contribute to improve the value relevance, credibility and comparability of sustainability information.

This Thematic Collaboration Initiative involves both senior researchers and national and international external collaborative partners. The researchers come from nearly all parts of Lund University, while the external partners represent authorities, NGOs and business society (see below, External collaborative partners). During the coming years, we will actively engage in the process of improving the value relevance, credibility and comparability of information related to sustainability performance. Our focus will be on identifying knowledge needs, as well as required developments in the areas of policy- and regulation.

Contact

Coordinator
Susanne Arvidsson

Associate professor and Senior lecturer
susanne.arvidsson@fek.lu.se

If you have any questions, tips or collaboration ideas, feel free to contact us!

Last published: 2020-02-13