Research on Financial Information Integration in Corporate Sustainable Development Report
Abstract
To clarify the intrinsic relationship between corporate sustainability reporting and financial information, and to address issues such
as inconsistent standards and weak correlations in their integration, this paper systematically reviews existing achievements in integrating
sustainability disclosure frameworks with financial information, while identifying practical implementation points and optimization path
ways. It clarifies core aspects including the correlation between financial and non-financial information, as well as data standard alignment,
and establishes a three-dimensional integration framework comprising "standard unification, indicator embedding, and cross-validation." The
conclusion indicates that scientific integration of financial information can enhance the credibility and decision-making value of sustainability
reports, provide actionable guidance for enterprises to implement sustainable development strategies, and enrich theoretical applications in
related fields.
as inconsistent standards and weak correlations in their integration, this paper systematically reviews existing achievements in integrating
sustainability disclosure frameworks with financial information, while identifying practical implementation points and optimization path
ways. It clarifies core aspects including the correlation between financial and non-financial information, as well as data standard alignment,
and establishes a three-dimensional integration framework comprising "standard unification, indicator embedding, and cross-validation." The
conclusion indicates that scientific integration of financial information can enhance the credibility and decision-making value of sustainability
reports, provide actionable guidance for enterprises to implement sustainable development strategies, and enrich theoretical applications in
related fields.
Keywords
Sustainability report; Financial information integration;Non-financial information; Disclosure scope; Data validation
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PDFReferences
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DOI: http://dx.doi.org/10.70711/frim.v4i4.9051
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