Main purpose: Comprehend what qualities in a report make it credible in the eyes of the stakeholders.
Objectives: After reading this chapter, you should be able to do the following:
- • Comprehend why companies and their sustainability reports are sometimes considered untrustworthy.
- • Compare sustainability characteristics to financial reporting characteristics.
- • Identify characteristics that support the credibility of sustainability reporting.
- • Identify characteristics that detract from the credibility of sustainability reporting.
Trust is the intangible asset that can help assure the long-term sustainability of any organization or enterprise.
—William G. Parrett
In Chapter 3, we learned the importance of stakeholder ...