Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Faculty Publications Book Chapter Faculty Publications- Book Chapter Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Creator An entity primarily responsible for making the resource Kumar, Kishore; Mishra, Pooja; Sharma, Ankita Title A name given to the resource Sustainability Reporting Date A point or period of time associated with an event in the lifecycle of the resource 01-01-2025 Source A related resource from which the described resource is derived International Encyclopedia of Business Management;pp.Vol1:45-Vol1:50 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.1016/B978-0-443-13701-3.00139-0" target="_blank" rel="noreferrer noopener">https://doi.org/10.1016/B978-0-443-13701-3.00139-0</a> <br /><br /><a href="https://www.scopus.com/pages/publications/105029610626?origin=resultslist" target="_blank" rel="noreferrer noopener">https://www.scopus.com/pages/publications/105029610626?origin=resultslist</a> Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Kumar K., School of Management, Bennett University, Greater Noida, India; Mishra P., GLA University, Mathura, India; Sharma A., Christ University, Bengaluru, India Description An account of the resource 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. Subject The topic of the resource 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) Publisher An entity responsible for making the resource available Elsevier Relation A related resource ISBN: 978-044313701-3; 978-044313702-0; Language A language of the resource English Type The nature or genre of the resource Book chapter Rights Information about rights held in and over the resource Restricted Access; Hardcopy may be available in the library Format The file format, physical medium, or dimensions of the resource online