This chapter introduces the evolution and advancement of corporate reporting beyond financial information as a way to communicate corporate policies, performances and impacts regarding the environment and society to a broad range of stakeholders. The chapter begins with a historical perspective detailing the growth of and drivers for different forms of non- or extra-financial reporting. This includes some observations on national and international regulations as well as sustainability reporting frameworks. Particular focus is placed on two initiatives, the GRI (Global Reporting Initiative) and IR (integrated reporting). Then, perspectives and reasons are outlined which aim to explain the existence of sustainability reports and the use of the internet for sustainability reporting. The chapter concludes with a reflection on some problem areas associated with sustainability reporting.
No Reference information available - sign in for access.
No Citation information available - sign in for access.
No Supplementary Data.
No Article Media
Document Type: Research Article
Publication date: March 17, 2017