Enhanced Value Relevance And Credibility of Sustainability Information
EVRACSI - 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.
In the EVRACSI Initiative, we hope to contribute with competences in the area of sustainable finance and we expect that the EVRACSI Initiative to bring valuable knowledge exchange and knowledge building in this area!
The EVRACSI Initiative with its ambitious agenda and high-profile partners plays an important role, particularly, in the interception between the disclosures that are requested by the investors and information that is useful for management decisions.
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.
What is a Thematic Collaboration Initiative?
The Thematic Collaboration Initiatives at Lund University are vibrating meeting hubs for knowledge and development in specialist fields characterized of urgent societal challenges. They are all interdisciplinary and involve several faculties, as well as external collaborative partners from both Sweden and the rest of the world. EVRACSI is one of these eleven initiatives.