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Corporate Sustainability Reporting
2011This chapter introduces the goals and benefits that are motivating companies to report on their sustainability activities and provides an overview of the historical development of sustainability reporting over recent decades. The presentation of challenges in sustainability reporting is followed by a critical appraisal of approaches to overcome these ...
Herzig, Christian, Schaltegger, Stefan
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Corporate Reporting Frameworks
2010This chapter provides a broad picture of the most important evaluation and reporting systems of corporate social, environmental and sustainability performance. The starting point of the analysis is the concept of accountability that directly derives from the notion of corporate social responsibility (CSR): according to a stakeholder view of the firm a ...
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