Enhanced Value Relevance And Credibility of Sustainability Information


In the quest of promoting a global sustainable development, our organisations are undergoing a fierce transition towards becoming more sustainable.

This gives rise to several challenges of different character. A challenge puzzling both the organisation itself (internal perspective) and its external stakeholders (external perspective) is how to understand, assess and compare organisations’ performances on the different sustainability arenas (e.g. anitcorruption, diversity, human rights, decarbonization, water efficiency, SDGs, sustainability risks).

In order to enhance the understanding and assessment of how organisations perform on the different sustainability arenas, the overriding objective with the EVRACSI Initiative is to contribute to improving the value relevance, credibility and comparability of sustainability information.

This thematic collaboration Initiative involves both senior researchers and national and international external collaborative partners. The researchers come from nearly all parts of Lund University, while the external partners represent authorities, NGOs and business society. During the coming years, we will actively engage in the process of improving the value relevance, credibility and comparability of information related to sustainability performance. Our focus will be on identifying knowledge needs, as well as required developments in the areas of policy- and regulation.

Learn more about the EVRACSI Initiative here