Filomena Antunes Brás
2Corporate social responsibility reporting and sustainability
Abstract: At the end of each fiscal year, companies prepare management reports for their stakeholders. This chapter aims to describe and discuss the concepts of corporate social responsibility (CSR) and sustainability, to present the evolution of the concept and field of study, identifying two major branches of CSR – the theories and rationales behind sustainability reporting and users of CSR/sustainability reports – and to present the main frameworks in which CSR/sustainability reporting is conducted.
Every year, at the end of the economic and financial year, companies are required by law to fill reports on their business activity. This reporting ...