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You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting Under Mandatory Disclosure

Neha Garyali, Ria Sonpatki, Abhishek Kathuria, Deepak Jena
June 17, 2026
Published Date

Research Abstract & Technology Focus

This paper examines how Information Systems Orientation (ISO) shapes firms’ ability to produce robust ESG disclosures under mandatory regimes. Although mandatory disclosure frameworks standardize reporting requirements, firms continue to differ in their ability to generate disclosures that are comprehensive and evidentiary. We argue that these differences partly reflect variation in organizational information-production capacity. Drawing on disclosure economics and the digital-options perspective, we distinguish between Functional ISO, which supports localized measurement, and Enterprise ISO, which supports cross-functional integration. Using panel data from firms listed on India’s National Stock Exchange during the transition to mandatory BRSR reporting, we examine how these dimensions influence ESG disclosure outcomes. The findings indicate that Functional ISO is associated with disclosure depth, and Enterprise ISO is associated with disclosure breadth. The study contributes to disclosure economics and IS strategy by explaining how organizational information infrastructures shape firms’ ability to produce robust ESG disclosures under mandatory reporting regimes.
Business Accounting Stock exchange Voluntary disclosure Information asymmetry Stock (firearms)

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Frequently Asked Questions (FAQ)

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What is the core focus of the research titled 'You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting Under Mandatory Disclosure'?

This literature focuses on: This paper examines how Information Systems Orientation (ISO) shapes firms’ ability to produce robust ESG disclosures under mandatory regimes. Although mandatory disclosure frameworks standardize reporting requirements, firms continue to differ in...

Are there open-source GitHub repositories related to You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting Under Mandatory Disclosure?

Yes, open-source projects like larksuite/cli (The official Lark/Feishu CLI tool, maintained by the larksuite team — built for humans and AI Agents. Covers core business domains including Messen...) are actively building upon these concepts.

Which startups are commercializing the technology behind You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting Under Mandatory Disclosure?

Products like Denovo are bringing this to market. Their focus is: Build and run your business while you sleep..

Are there commercial applications of 'You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting Under Mandatory Disclosure' in market news publications?

Yes, highly correlated activity was mapped. An entry titled 'Pete Hegseth’s Christian rhetoric draws renewed scrutiny after the US goes to war with Iran' discusses this:

How is the concept of 'You Can’t Disclose What You Can’t Measure: Information Systems Orientation and ESG Reporting Under Mandatory Disclosure' being discussed by engineers on StackExchange?

Yes, highly correlated activity was mapped. An entry titled 'My manager asked me to enter his questionable expense claim and supplier invoice' discusses this: In order to best protect yourself, you need to make sure that you are in full compliance with all policies in your workplace. Almost all companies ...

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  • GitHub
    larksuite/cli
    The official Lark/Feishu CLI tool, maintained by the larksuite team...
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    Denovo
    Build and run your business while you sleep.
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    Business intelligence that doesn't just answer — it acts.

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