The evolving landscape of corporate reporting is reshaping how we define accountability and transparency. As financial and sustainability disclosures increasingly converge, this book offers a timely examination of the frameworks, challenges, and opportunities that define this integration. Focusing on the agendas of two leading standard-setting bodies, the International Sustainability Standards Board (ISSB) and the European Financial Reporting Advisory Group (EFRAG), this volume provides a conceptual, regulatory, and practical analysis of their roles in shaping the future of corporate reporting. Written from the perspective of a passionate scholar committed to exploring accounting regulation and sustainability, the book explores the historical evolution of reporting standards, the rationale for connectivity, and the implications of aligning financial and non-financial disclosures. It also critically discusses the adoption of Integrated Reporting and its potential as a unifying framework. Through analysis and reflection, the book offers insights for researchers, practitioners, and policymakers pursuing to navigate the dynamic intersection between financial accountability and sustainability priorities. Dr. Jonida Carungu is Reader in Accounting and Deputy Head of the Accounting, Banking and Finance subject area at London Metropolitan University. Her research spans sustainability accounting, international accounting, and accounting history.
