TY - CHAP

T1 - Corporate Sustainability Reporting

T2 - An Overview

AU - Herzig, Christian

AU - Schaltegger, Stefan

PY - 2006

Y1 - 2006

N2 - Reporting and external corporate communication play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability reporting. On the one hand, companies depend on a supply of resources from various stakeholders, so that management is challenged to secure social acceptance by communicating the benefits that the company creates for society and the sustainability effects of its activities. On the other hand, the vision of sustainable development requires participation, which in turn requires the reporting and communication of sustainability-relevant issues and activities. No participation is possible without communication. This contribution provides an overview of the main goals and benefits of corporate sustainability reporting and its development over recent decades, and an outlook on current challenges and developments.

AB - Reporting and external corporate communication play an important role in corporate sustainability. As well as economic reasons, the vision of sustainable development also emphasizes the importance of corporate sustainability reporting. On the one hand, companies depend on a supply of resources from various stakeholders, so that management is challenged to secure social acceptance by communicating the benefits that the company creates for society and the sustainability effects of its activities. On the other hand, the vision of sustainable development requires participation, which in turn requires the reporting and communication of sustainability-relevant issues and activities. No participation is possible without communication. This contribution provides an overview of the main goals and benefits of corporate sustainability reporting and its development over recent decades, and an outlook on current challenges and developments.

KW - Sustainability sciences, Management & Economics

KW - Umweltbezogenes Management

KW - Balanced Scorecard

KW - Nachhaltigkeit

KW - Corporate Social Responsibility

KW - Global Reporting Initiative

KW - Corporate Activity

KW - Sustainability Issue

KW - Sustainability Reporting

UR - http://www.scopus.com/inward/record.url?scp=38949135367&partnerID=8YFLogxK

UR - https://www.mendeley.com/catalogue/1fcd59be-de52-327e-a25d-a5a2661e2514/

U2 - 10.1007/978-1-4020-4974-3_13

DO - 10.1007/978-1-4020-4974-3_13

M3 - Chapter

SN - 978-1-4020-4079-5

SN - 978-1-4020-4973-6

T3 - Eco-Efficiency in industry and science

SP - 301

EP - 324

BT - Sustainability Accounting and Reporting

A2 - Schaltegger, Stefan

A2 - Bennett, Martin

A2 - Burritt, Roger

PB - Springer

CY - Dordrecht

ER -