Can sustainability reporting be consider social reporting?:So what about the workforce

Sustainability accounting and reporting (SAR) is currently an extremely popular research focus, arguably as popular as any previous focus within the now well-established social and environmental accounting (SEA) branch of the accounting discipline has ever been. To a degree this mirrors the extent to which sustainability concerns have embedded themselves within the public’s consciousness during recent years. Viewed from the perspective of accounting and reporting the importance of sustainability has recently been attested by the International Financial Reporting Standards Foundation (IFRSF)’s decision in 2023 to begin developing a set of Sustainability Reporting Disclosure Standards (IFRS-S) as a complement its International Financial Reporting Standards (IFRS). In common with several extant sets of sustainability standards IFRS-S are motivated by the need to introduce a measure of order within the disclosure of sustainability information by organisations in their reporting, and thereby facilitate greater comparability between such information. As the use of the term disclosure suggests, however, these new standards are not envisaged as being prescriptive in the way IFRS (in tandem with International Accounting Standards (IAS)) are. Voluntary in character, their role is one of enabling increased (beneficial) information provision rather than securing tight regulation.