Sustainability Reporting

Title

Sustainability Reporting

Creator

Kumar, Kishore; Mishra, Pooja; Sharma, Ankita

Description

Today, with the increased awareness among the various stakeholders, the success and growth of companies are not gauged by their financial performance but by the impact of their business operation on the environment and society. Companies are under immense pressure from different stakeholders to undertake sustainability practices and publish sustainability reports. Due to this, sustainability reporting has transformed from a voluntary exercise to a strategic imperative for companies. This chapter aims to explain the concept of sustainability reporting (SR), various drivers, and its benefits for the various stakeholders. It also provides a brief overview of the evolution of the notion of SR and the discourse of voluntary versus mandatory approach to SR. Further, this chapter discusses prominent global SR guidelines, frameworks, and challenges in the adoption of sustainability reporting practices. 2026 Elsevier Inc. All rights are reserved, including those for text and data mining, AI training, and similar technologies.

Source

International Encyclopedia of Business Management;pp.Vol1:45-Vol1:50

Date

01-01-2025

Publisher

Elsevier

Subject

Business ethics; Carbon disclosure project (CDP); Corporate governance; Corporate social responsibility; Corporate sustainability; Environmental reporting; Environmental social and governance (ESG); ESG reporting; Global reporting initiatives (GRI); Non-financial reporting; Responsible business practices; Stakeholders engagement; Sustainability accounting standards board (SASB); Sustainability reporting; Sustainable development; Sustainable development goals (SDGs)

Coverage

Kumar K., School of Management, Bennett University, Greater Noida, India; Mishra P., GLA University, Mathura, India; Sharma A., Christ University, Bengaluru, India

Rights

Restricted Access; Hardcopy may be available in the library

Relation

ISBN: 978-044313701-3; 978-044313702-0;

Format

online

Language

English

Type

Book chapter

Identifier

https://doi.org/10.1016/B978-0-443-13701-3.00139-0

https://www.scopus.com/pages/publications/105029610626?origin=resultslist