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Sustainability reporting

Authors: Kolk, A.;

Sustainability reporting

Abstract

This article gives an overview of developments in sustainability (also sometimes labelled corporate social responsibility) reporting. It The article will first briefly indicate how accountability on social and environmental issues started, already in the 1970s when social reports were published. Subsequently, more detailed trends and their peculiarities are given for the period from the early 1990s onwards, based on longitudinal research in which the author has been involved. In addition to data on the extent of sustainability reporting, some attention will also be paid to (regulatory) drivers and motivations for reporting as well as trends in report types and contents. The final section briefly discusses sustainability reporting in the financial sector where interesting developments have taken place in recent years.

Country
Netherlands
Related Organizations
Keywords

330, 300

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    popularity
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    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average