Lies Bouten’s research focuses on sustainability accounting and reporting. More specifically, her work addresses the interface between sustainability reporting, management accounting and assurance as well as on recent trends and regulations in sustainability/non-financial reporting. In 2011, she obtained her Ph.D. entitled ‘On the determinants of social and environmental reporting and its role as an accountability mechanism’ from Ghent University.
Research interests and expertise: sustainability accounting, hybrid organizations, double materiality, CSRD (Corporate Sustainability Reporting Directive), SFDR (Sustainable Finance Disclosure Regulation), green taxonomy, integrated thinking