Oxford debate split over sustainability reporting

Source: , 12 December 2018

A debate over whether sustainability reporting should be mandated and organised by independent bodies or left for the markets heard broad agreement that such reporting should be done, but faced strong rejection of any compulsory requirement.

The subject under debate at the Oxford Union was whether corporate sustainability reporting should be standardised, motivated by the publication of a paper by Richard Barker and Robert G Eccles of the Saïd Business School, suggesting that the US Financial Accounting Standards Board (FASB) and International Accounting Standards Board (IASB) should implement a universal standard for reporting on environmental impact.

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View the full registration of the debate: