Chapter 3

How to Report on Sustainability

Large and small companies alike have recognized that more effective management of stakeholder impacts and relationships is critical to success. The question of whether or why they should pay attention to issues of social and environmental responsibility is no longer up for discussion. The challenge is how.

—Epstein (2008a)

U.S. law does not require companies to produce sustainability reports, but increasing numbers of companies are publishing these reports. Although generally accepted accounting and reporting principles for ­sustainability do not exist, corporate sustainability reports are frequently prepared using criteria determined by external organizations or by the company’s internal guidelines. ...

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