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Histories of and rationales for sustainability reporting

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Corporate Social Responsibility Reporting Accounting and Financial Management Governance, Compliance, and Sustainability

Abstract

I am not convinced that such a thing as sustainability reporting exists. So it would seem this is a chapter on the history of and rationales for something that is yet to be and, quite possibly, may never be. Certainly, sustainability reporting is an admirable target to work towards, even though the pathway thus far has been unclear, disputed and much longer than many would like. This chapter looks at that pathway beginning with some very quick thoughts on sustainability and the scope of reporting. Then, a brief history of sustainability reporting, a few comments on accountability and various rationales for reporting are provided. As the rationales pertain to the voluntary nature of sustainability reporting and the role of regulation, a discussion follows as to what is meant by voluntary and mandatory. Finally, if we are to think about the history of the future, it is helpful to consider what we need to do to ﬁnd our way forward.

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References

1998Managing Public Impressions: Environmental Disclosures in Annual Reports 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory 2000Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis 1990Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms 2002Managerial perceptions of corporate social disclosure 2004Environmental accounting, managerialism and sustainability: Is the planet safe in the hands of business and accounting?1997Green Business: Technicist Kitsch?

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2014Occupational health and safety in corporate social responsibility reports 2013Evaluation of sustainability reporting practices in Poland 2009Exploring the use of online corporate sustainability information 2013ESG reporting – class actions, deterrence, and avoidance 2015Integrated reporting vs. sustainability reporting for corporate responsibility in South Africa

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