May 2021
Intermediate to advanced
146 pages
3h 21m
English
Content preview from Twenty-First Century Corporate Reporting
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Environmental, Social, and Governance (ESG) Reporting
During the late 1980s, companies gradually began to report externally on their impacts on the environment and society. This voluntary reporting was partly in response to increasing demands from various nongovernmental organizations (NGOs) for corporate accountability with regard to environmental and social impacts and, partly from companies that wished to portray themselves as good corporate citizens and protect their reputations in the wake of serious environmental incidents in certain industries.
From the 1980s until the early 2000s, such reporting was most often called sustainability reporting. It attracted little attention from investors other than the relatively small number ...