可持续报告图景：迷失道路

此项研究由气候披露标准委员会（CDSC）与ACCA合作进行联合进行。报告指出，随着可持续报告的发展与对企业绩效期望的变化，可持续报告的规则变得过于琐碎，不能达到预期效果。

On 12 May 2016 we launched Mapping the sustainability reporting landscape: lost in the right direction, a new report produced in conjunction with the Climate Disclosure Standards Board. The report suggests that as sustainability reporting has grown, as expectations about corporate performance have changed, the discipline has become fragmented and it is failing to live up to its potential. 

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