Corporate Sustainability Reporting: An Overview
Research output: Contributions to collected editions/works › Chapter › peer-review
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Sustainability Accounting and Reporting. ed. / Stefan Schaltegger; Martin Bennett; Roger Burritt. Dordrecht: Springer Verlag, 2006. p. 301-324 (Eco-Efficiency in industry and science; Vol. 21).
Research output: Contributions to collected editions/works › Chapter › peer-review
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RIS
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 Verlag
CY - Dordrecht
ER -