What is sustainability reporting?

Management Dictionary
Accounting and editing, Information Systems, Management Control, Sustainable Development and CSR

46 vues

Sustainability, or societal, reporting encompasses the environmental and social information related to an entity’s activities, which is used for internal management purposes and may also be disclosed to external stakeholders. In a context where disclosure has been largely voluntary, this type of reporting has faced criticism regarding its quality. Instances of greenwashing strategies and selective disclosure of favorable information for legitimization purposeshave been documented in the literature. Today marks the beginning of an era of standardization in this field. Several standard-setting initiatives are currently underway, led by different bodies that do not fully converge on the dimensions to be addressed.

Liens et ressources

https://doi.org/10.3917/cca.284.0021
https://doi.org/10.1080/0969160X.2021.2007784

Mots clés

Environmental and social information, ESG data quality, Greenwashing, Legitimization, sustainability reporting standards

Auteur.e(s)

SPRING Sophie
Teacher
Montpellier Management

Institution(s)

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