CHAPTER 2

The Concept of Sustainability Reporting

Main purpose: To comprehend sustainability reporting as a key partner with sustainability performance.

Objectives: After reading this chapter, you should be able to do the following:

  • Interpret how key events related to sustainability performance motivated sustainability reporting.
  • Explain and provide examples of how sustainability reporting is an essential component in the decision-making process of the organization and its stakeholders.
  • Recognize important events in the evolution of sustainability reporting.
  • Identify similarities and differences in key reporting guidelines.

A big motivator for preparing a report is that improved reporting improves your performance. Sustainability reports ...

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