Articlehybrid2022

A framework for sustainability reporting

121 citations0/0 files storedSustainability Accounting Management and Policy Journal

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Corporate Social Responsibility Reporting Accounting and Financial Management Corporate Social Responsibility and Sustainability

Abstract

Purpose A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework. Design/methodology/approach This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach. Findings Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts. Research limitations/implications This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting. Practical implications This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks. Social implications This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders. Originality/value This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 121 citations exist upstream.

References

2000Intellectual capital: Australian annual reporting practices 2019Sustainable Development Goals (SDGs): Are we successful in turning trade-offs into synergies?2001A Conceptual Framework for Financial Reporting 1999Cultural Capital 2020Homeostasis: The Underappreciated and Far Too Often Ignored Central Organizing Principle of Physiology 1999Modern Economic Theory and Development 2012Sustainability reporting among mining corporations: a constructive critique of the GRI approach 2009What does GRI‐reporting tell us about corporate sustainability?

Cited by

2023The impact of green innovation on sustainability and financial performance: Evidence from the Jordanian financial sector 2024Does stakeholder pressure influence firms environmental, social and governance (ESG) disclosure? Evidence from Ghana 2023Sustainability Reporting: Is Convergence Possible?2025Stakeholders and sustainability disclosure: Evidence from an emerging market 2025Circular economy perspectives: challenges, innovations, and sustainable futures

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.