Power and Corporate Responsibility

6 Reporting on responsibility

DOI: 10.4324/9781003356981-6

Corporate reporting is of particular importance because it provides the window on all the other dimensions of responsibility. A corporate report shares information – financial or non-financial – with both external and internal stakeholders. It is through the analysis of corporate reports that stakeholders and scholars receive insight into how corporations understand, take, govern and manage responsibility.

This chapter provides a brief historical overview of sustainability reporting and contextualises the emergence of the concept of integrated reporting. The business case for reporting and the main role players and standards are discussed, with specific reference to the rapid consolidation ...