---
res:
  bibo_abstract:
  - <jats:p> The relationship between nonfinancial reporting and real sustainable
    change within and beyond organizations is fraught with complication. Furthermore,
    all facets of the relationship have not been examined equally. The contributions
    of this special issue made substantive progress in this regard and draw our focus
    to several remaining complications—in particular, the societal impacts of nonfinancial
    reporting. With this introduction, we seek to move the conversation forward by
    proposing a framework that disentangles the linkages between nonfinancial reporting
    and real sustainable change at multiple levels of analysis. We highlight the distinction
    between sustainability-related outputs and outcomes that typically materialize
    at the firm level, and eventually lead to sustainable impact at the societal level.
    Future research should advance this distinction and scrutinize the impact of real
    sustainable change beyond firm-level outputs, study the organizational change
    processes from antecedents to impacts, and examine the interrelationships between
    different instruments to foster real sustainable change. </jats:p>@eng
  bibo_authorlist:
  - foaf_Person:
      foaf_givenName: Rüdiger
      foaf_name: Hahn, Rüdiger
      foaf_surname: Hahn
  - foaf_Person:
      foaf_givenName: Daniel
      foaf_name: Reimsbach, Daniel
      foaf_surname: Reimsbach
      foaf_workInfoHomepage: http://www.librecat.org/personId=100169
  - foaf_Person:
      foaf_givenName: Christopher
      foaf_name: Wickert, Christopher
      foaf_surname: Wickert
  bibo_doi: 10.1177/10860266231151653
  bibo_issue: '1'
  bibo_volume: 36
  dct_date: 2023^xs_gYear
  dct_isPartOf:
  - http://id.crossref.org/issn/1086-0266
  - http://id.crossref.org/issn/1552-7417
  dct_language: eng
  dct_publisher: SAGE Publications@
  dct_subject:
  - Organizational Behavior and Human Resource Management
  - General Environmental Science
  dct_title: 'Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s
    Complicated@'
...