article published Rüdiger Hahn author Daniel Reimsbach author 100169 Christopher Wickert author 186 department 815 department 681 department <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> SAGE Publications2023 eng Organizational Behavior and Human Resource ManagementGeneral Environmental Science 1086-0266 1552-741710.1177/10860266231151653 3613-16 R. Hahn, D. Reimsbach, C. Wickert, Organization &#38;amp; Environment 36 (2023) 3–16. Hahn, Rüdiger, et al. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, SAGE Publications, 2023, pp. 3–16, doi:<a href="https://doi.org/10.1177/10860266231151653">10.1177/10860266231151653</a>. @article{Hahn_Reimsbach_Wickert_2023, title={Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated}, volume={36}, DOI={<a href="https://doi.org/10.1177/10860266231151653">10.1177/10860266231151653</a>}, number={1}, journal={Organization &#38;amp; Environment}, publisher={SAGE Publications}, author={Hahn, Rüdiger and Reimsbach, Daniel and Wickert, Christopher}, year={2023}, pages={3–16} } Hahn, Rüdiger, Daniel Reimsbach, and Christopher Wickert. “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated.” <i>Organization &#38;amp; Environment</i> 36, no. 1 (2023): 3–16. <a href="https://doi.org/10.1177/10860266231151653">https://doi.org/10.1177/10860266231151653</a>. R. Hahn, D. Reimsbach, and C. Wickert, “Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated,” <i>Organization &#38;amp; Environment</i>, vol. 36, no. 1, pp. 3–16, 2023, doi: <a href="https://doi.org/10.1177/10860266231151653">10.1177/10860266231151653</a>. Hahn, R., Reimsbach, D., &#38; Wickert, C. (2023). Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>, <i>36</i>(1), 3–16. <a href="https://doi.org/10.1177/10860266231151653">https://doi.org/10.1177/10860266231151653</a> Hahn R, Reimsbach D, Wickert C. Nonfinancial Reporting and Real Sustainable Change: Relationship Status—It’s Complicated. <i>Organization &#38;amp; Environment</i>. 2023;36(1):3-16. doi:<a href="https://doi.org/10.1177/10860266231151653">10.1177/10860266231151653</a> 479212023-10-10T10:03:43Z2023-12-06T14:50:17Z