The Process of Sustainability Reporting

Chiara Mio (), Marisa Agostini () and Francesco Scarpa ()
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Chiara Mio: Ca’ Foscari University
Marisa Agostini: Ca’ Foscari University
Francesco Scarpa: Ca’ Foscari University

Chapter Chapter 2 in Sustainability Reporting, 2024, pp 11-20 from Palgrave Macmillan

Abstract: Abstract This chapter presents the sustainability reporting process drawing on the hierarchical staged process model. According to this model, the sustainability reporting process include five stages, which involve decisions related to the following issues: 1) Why does the entity disclose sustainability information? 2) Who are the stakeholders to whom the sustainability report is directed? 3) What information and issues should be included in the sustainability report? 4) How should the sustainability report be prepared? 5) Should the sustainability report be assured?

Keywords: Sustainability reporting process; Motivation; Stakeholders; Materiality; Assurance (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:pal:psifcp:978-3-031-58449-7_2

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DOI: 10.1007/978-3-031-58449-7_2

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