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This is a Quantitative Study study.

The Transition to an Impact-Based Approach in Sustainability and Financial Reporting

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Analysis shows improved transparency and decision-making in sustainability reporting, indicating need for consistent regulatory guidance.

A paradigm shift towards impact-based sustainability reporting improves corporate transparency and accountability.
The analysis indicates a need for harmonized standards to enhance trust and sustainable value creation among stakeholders.
Challenges arise from inconsistent interpretations of materiality principles in the transition to impact-focused reporting.
Strengthening regulatory guidance can help address issues in decision-making processes related to ESG considerations.

Altınay et al. (2025) studied this question.

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