Disentangling the concept of comparability in sustainability reporting

Purpose As the comparability concept has recently garnered increased attention of policymakers and standard setters in sustainability reporting (SR) arena, this paper aims to provide a reflexive viewpoint context. Design/methodology/approach To inform authors’ disentangle into different facets, authors review policymakers’ setters’ (including Global initiative) principles, as well relevant studies field. insights ways which facets can be approached, use multi-perspective practices focus on multiple purposes that serve. empirically animate reflection analyse disclosures two Italian banks over three years. Findings This study reveals form valuable starting points for extending understanding meanings carry SR arena. These are materiality comparability, benchmarking/monitoring operationalisation comparability. Practical implications is intended elicit thoughts role its complexities SR. Social By taking critical approach, encourage reconsider principle, so it effectively embeds accountability purpose Originality/value In paper, propose disentangling