Plurality or convergence in sustainability reporting standards?
Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the ex...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Editura ASE
2013-11-01
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| Series: | Amfiteatru Economic |
| Subjects: | |
| Online Access: | http://www.amfiteatrueconomic.ro/ArticolEN.aspx?CodArticol=1237 |
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| Summary: | Over the last years an increasing number of companies issued Corporate Social
Responsibility (CSR) or Sustainability Reports to complement their traditional financial
reporting. Companies use various sustainability reporting standards or develop their own
reporting frameworks starting from the existing ones. This variation of practices pointed
out by empirical research raises questions about the quality and comparability of
sustainability reporting, its role in the sustainable development, and also about the
suitability of accepting the plurality of reporting frameworks or the need for convergence.
This study aims to investigate the issues of plurality and convergence in sustainability
reporting standards, by mobilizing the discourses on regulation and the case of a group of
companies in the IT industry in order to shed some light on the current challenges in this
area. We frame a discussion on the opportunities and pitfalls of convergence in
sustainability reporting regulations and contribute to a better understanding of this issue by
academics, preparers, users and standard setters |
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| ISSN: | 1582-9146 1582-9146 |