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Sustainability Reporting Guidelines

  • Reference work entry
Encyclopedia of Corporate Social Responsibility

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Synonyms

CSR reporting guidelines

Definition

Acknowledging that corporations have some kind of social responsibility entails the recognition of the importance of providing information on corporations’ activities related to aforementioned responsibility. The provision of such information is nowadays predominantly made by way of sustainability reports (KPMG 2011). The preparation and publication of such information, that is sustainability reporting, is related mainly with voluntary disclosures of information on several economic, social, and environmental aspects upon which a corporation’s activities may have an impact: community involvement, employee-related issues, environmental concerns, the fight against corruption, etc. Said information can be qualitative or quantitative, made in financial or nonfinancial terms, and seek to inform or influence readers.

The Global Reporting Initiative (GRI) is nowadays the most relevant organization in the promotion of sustainability reporting. It...

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References and Readings

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Author information

Authors and Affiliations

  1. Faculty of Economics, University of Porto: OBEGEF (Observatory in Economics and Management of Fraud), Rua Dr. Roberto Frias, 4200-464, Porto, Portugal

    Branco Manuel Castelo

Authors
  1. Branco Manuel Castelo
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Correspondence to Branco Manuel Castelo .

Editor information

Editors and Affiliations

  1. London Metropolitan Business School, London Metropolitan University, Moorgate, London, UK

    Samuel O. Idowu

  2. Loyala University New Orleans, New Orleans, LA, USA

    Nicholas Capaldi

  3. International Labor Organization, International Training Center, Viale Maestri del Lavoro, Turin, Italy

    Liangrong Zu

  4. Indian Institute of Plantation Management, Bangalore, India

    Ananda Das Gupta

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Castelo, B.M. (2013). Sustainability Reporting Guidelines. In: Idowu, S.O., Capaldi, N., Zu, L., Gupta, A.D. (eds) Encyclopedia of Corporate Social Responsibility. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-28036-8_619

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  • DOI: https://doi.org/10.1007/978-3-642-28036-8_619

  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-28035-1

  • Online ISBN: 978-3-642-28036-8

  • eBook Packages: Business and Economics

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