Sustainability reporting and regulation

How reporting requirements affect corporate behaviour.

Our recent work uses the EU sustainability-reporting directive to study effects on cost behaviour and on the gap between what companies disclose and what they actually do, distinguishing substantive from symbolic transparency.

Journal articles

Tariq, A. och Öhman P. (2026)
Mandatory sustainability reporting and cost stickiness: Insights from the EU Directive,
Journal of Applied Accounting Research, Vol. 27, No. 6, pp. 67-93.
Kontakt: ammarah.tariq@miun.se

Tariq, A. (2025)
Mandatory sustainability reporting and the disclosure-performance gap: Insights from the EU Directive,
Meditari Accountancy Research, Vol. 33, No. 7, pp. 536-567.
Kontakt: ammarah.tariq@miun.se

Svanberg, J., Ardeshiri, T., Samsten, I., Öhman, P., Neidermeyer, P., Rana, T., Maisano, F. y Danielson, M. (2023)
Must social performance ratings be idiosyncratic? An exploration of social performance ratings with predictive validity,
Sustainability Accounting, Management och Policy Journal, Vol. 14, No. 7, pp. 313-348.
Kontakt: peter.ohman@miun.se

Svanberg, J., Ardeshiri, T., Samsten, I., Öhman, P., Neidermeyer, P., Rana, T., Semenova, N. och Danielson, M. (2022)
Corporate governance performance ratings with machine learning,
Intelligent Systems in Accounting, Finance och Management, Vol. 29, No. 1, pp. 50-68.
Kontakt: peter.ohman@miun.se

Svanberg, J., Ardeshiri, T., Samsten, I., Öhman, P., Rana, T. och Danielson, M. (2022)
Prediction of environmental controversies och development of a corporate environmental performance rating methodology,
Journal of Cleaner Production, Vol. 344, 130979.
Kontakt: peter.ohman@miun.se

Books and book chapters

Husin, Md. M., Amin, M., Khalid, H., Mohd Zamil, N. och Nourallah, M. (eds.), (2026)
Risks, innovations, and corporate social responsibility in finance and accounting,
Hershey: IGI Global.

Limaei, S. (2026)
Strategic CSR and carbon offsetting in financial and accounting practices,
In Husin, Md. M., Amin, M., Khalid, H., Mohd Zamil, N. och Nourallah, M. (eds.), Risks, innovations, and corporate social responsibility in finance and accounting,
Hershey: IGI Global, pp. 1-34.

Rana, T., Rahman, Md. J. och Öhman, P. (eds.), (2025)
Carbon accounting for sustainability and environmental management: Case studies from China,
New York: Routledge.

Rana, T., Rahman, Md. J. och Öhman, P. (2025)
Carbon accounting for sustainability and environmental management,
In Rana, T., Rahman, Md. J. och Öhman, P. (eds.), Carbon accounting for sustainability and environmental management: Case studies from China,
New York: Routledge, pp. 3-21.

Rana, T., Rahman, Md. J. och Öhman, P. (2025)
Management control, performance measurement, and climate risk management perspectives for carbon accounting,
In Rana, T., Rahman, Md. J. och Öhman, P. (eds.), Carbon accounting for sustainability and environmental management: Case studies from China,
New York: Routledge, pp. 328-355.

Rana, T., Rahman, Md. J. och Öhman, P. (eds.), (2025)
Environmental, social and governance accounting and auditing: Perspectives from China,
New York: Routledge.

Rana, T., Rahman, Md. J. och Öhman, P. (2025)
ESG accounting for performance measurement, risk management, and accountability,
In Rana, T., Rahman, Md. J. och Öhman, P. (eds.), Environmental, social and governance accounting and auditing: Perspectives from China,
New York: Routledge, pp. 3-22.

Rana, T., Rahman, Md. J. och Öhman, P. (2025)
Integrating ESG accounting with performance measurement, risk management, and climate change,
In Rana, T., Rahman, Md. J. och Öhman, P. (eds.), Environmental, social and governance accounting and auditing: Perspectives from China,
New York: Routledge, pp. 357-378.

Öhman, P., Svanberg, J. och Samsten, I. (2023)
Assessment of double materiality: The development of predictively valid materiality assessments with artificial intelligence,
In Marton, J., Nilsson, F. och Öhman, P. (eds.), Auditing transformation: Regulation, digitalisation and sustainability,
New York: Routledge, pp. 205-227.

Öhman, P. (2022)
Om (o)möjligheten att förena olika hållbarhetsdimensioner i skogsbranschen,
I Johansson, C., Öhman, P., Jonsson, B-G., Engberg, B., Englund, O., Simonsson, P. och Axbrink, I. (red.), Skogens värden – forskares reflektioner,
Sundsvall: Mittuniversitetet, sid. 84-85.

Limaei, S. (2022)
Mot hållbar utveckling av skogsbaserad bioekonomi,
I Johansson, C., Öhman, P., Jonsson, B-G., Engberg, B., Englund, O., Simonsson, P. och Axbrink, I. (red.), Skogens värden – forskares reflektioner,
Sundsvall: Mittuniversitetet, sid. 158-159.

Debate articles

Berglund, C. och Öhman, P. (2023)
Social hållbarhet kräver välkomnande städer, Sundvalls Tidning, 15 april 2023.
(https://www.st.nu/2023-04-15/social-hallbarhet-kraver-valkomnande-stader)

Doctoral theses

Tariq, A. (2025)
Substantive or symbolic compliance with mandatory sustainability reporting? Evidence from European Union’s non-financial reporting directive,
Licentiatuppsats nr 210, Sundsvall: Mittuniversitetet.

Master theses

Eckert Elfving, M. (2019)
Finns det en koppling mellan Earnings management i finansiella rapporter och textkvaliteten i CSR-rapporter?
Handledare: Peter Öhman