TY - CHAP

T1 - Corporate Sustainability Reporting

AU - Herzig, Christian

AU - Schaltegger, Stefan

PY - 2011

Y1 - 2011

N2 - This 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 problems. The authors suggest a double-path approach which combines the strategic inside-out approach of performance measurement and management with the outside-in approach of adopting to the external requirements and conclude with consequences for the field of sustainability communication.

AB - This 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 problems. The authors suggest a double-path approach which combines the strategic inside-out approach of performance measurement and management with the outside-in approach of adopting to the external requirements and conclude with consequences for the field of sustainability communication.

KW - Sustainability sciences, Management & Economics

KW - Benefits and goals of sustainability reporting

KW - Historical development of sustainability reporting

KW - Challenges in and approaches to sustainability reporting

KW - Outside-in and inside-out perspective

U2 - 10.1007/978-94-007-1697-1

DO - 10.1007/978-94-007-1697-1

M3 - Contributions to collected editions/anthologies

SN - 978-94-007-1696-4

SP - 151

EP - 169

BT - Sustainability Communication

A2 - Godemann, Jasmin

A2 - Michelsen, Gerd

PB - Springer Science+Business Media

CY - Dordrecht

ER -