Purpose

This article lays out some conceptual considerations of how dynamic accountability and risk reporting practices could be tailored during and after a global pandemic.

Design/methodology/approach

This conceptual paper seeks to foster the debate on the crucial role of risk reporting considering the impact and uncertainty caused by the coronavirus disease 2019 (COVID-19) pandemic and stakeholder information needs in this context. The authors draw upon neo-Durkheimian institutional and legitimacy theories and elements of the accounting and risk management literature to discuss the challenges that the pandemic poses to risk recognition and assessment and the subsequent disclosure decision of risk information.

Findings

Risk reporting has its roots in risk recognition and assessment. To live up to their accountability in these times of uncertainty, organisations need to address their stakeholders' new and changing information needs. Ad hoc disclosures and linking risk management and reporting to their business models (BM) would improve the risk recognition and assessment practices and the meaningfulness of the disclosed information. Hence, we provide some examples and discuss potential avenues to address these challenges and adapt risk reporting accordingly.

Originality/value

This conceptual paper contributes to the risk reporting and accountability research fields. Previous studies on communication during a crisis have focused on sustainability reporting. Thus, this study contributes to that literature by considering the role of risk reporting in times of an unexpected large-scale global crisis, such as the COVID-19 pandemic, and by highlighting possibilities for moving risk reporting towards becoming more accountability based.

中文翻译：

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全球大流行期间动态问责和风险报告的作用

目的

本文列出了一些关于如何在全球大流行期间和之后调整动态问责制和风险报告实践的概念性考虑。

设计/方法/方法

考虑到 2019 年冠状病毒病 (COVID-19) 大流行和利益相关者信息需求造成的影响和不确定性，本概念文件旨在促进关于风险报告的关键作用的辩论。作者借鉴了新涂尔干的制度和合法性理论以及会计和风险管理文献的要素，讨论了大流行对风险识别和评估以及随后的风险信息披露决策构成的挑战。

发现

风险报告源于风险识别和评估。为了在这些不确定时期履行其责任，组织需要解决其利益相关者新的和不断变化的信息需求。临时披露以及将风险管理和报告与其业务模式 (BM) 联系起来将改善风险识别和评估实践以及所披露信息的意义。因此，我们提供了一些示例并讨论了应对这些挑战并相应地调整风险报告的潜在途径。

原创性/价值

这篇概念性论文有助于风险报告和问责制研究领域。先前关于危机期间沟通的研究主要集中在可持续性报告上。因此，本研究通过考虑风险报告在意外的大规模全球危机（例如 COVID-19 大流行）中的作用，并强调将风险报告转向更加基于问责制的可能性，从而为该文献做出贡献。