Does Sustainability Reporting have Sustenance? A Marketing Ploy or Management Tool

Halil D. Kaya, Julia S. Kwok and Elizabeth C. Rabe

International Journal of Academic Research in Business and Social Sciences, 2015, vol. 5, issue 5, 12-20

Abstract: Sustainability efforts encompass economic, social and environmental management. After decades of promoting such causes, sustainability finally has moved up to the boardroom agenda per PricewaterhouseCooper 2012 report. As companies incorporate sustainability into business strategy, it is crucial for accountants and financial managers to capture the financial implications of those sustainable practices. This case provides an in-depth review of current reporting and measurement of sustainable practices and outlines properties of a sustainable model. Students will analyze reasons for corporations to provide sustainability reports and examine limitations of current sustainability reporting practices. Students are advised to consider what enhancement in current reporting could increase the economic value of reporting efforts and evaluate the relative contribution of sustainable practices that improve firm performance. This case illustrates development of corporate sustainability reporting, the importance of collecting relevant data, analyzing operational data, reporting in accounting and financial terms, incorporating sustainability when making strategic business decisions.

Keywords: Sustainability; accounting; balanced scorecard; G3 reporting guidelines; eXtensable Business Reporting Language (XBRL); strategy; governance; financial (search for similar items in EconPapers)
Date: 2015
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