 The Main Aspects of Sustainability ReportingPéter Horváth ()
A chapter in Sustainability Reporting in Central and Eastern European Companies, 2017, pp 1-10 from Springer Abstract: Abstract In this introduction, it would be too much to attempt a comprehensive portrait of sustainability reporting. Instead, the goal here is to focus in particular on those aspects which are of especial importance for the following empirical study and for the individual country-specific reports. Information is the basis of activities of all kinds in organizations, be they decision-making, checking compliance with regulations, quality assurance, behaviour management, etc. In organizations, information must be transferred from its source to the recipient in a suitable form. This is the function of reports. Reports are common in many areas of society, but they play a special role in organizations which collaborate together, especially in companies. Four interconnected questions define the content and process of reporting: (1) What is the purpose of the report? (2) What should be reported? (3) Who should report to whom and (4) How and when should reporting take place? Keywords: Corporate Social Responsibility; Corporate Governance; Supervisory Board; Global Reporting Initiative; European Union Member State (search for similar items in EconPapers) There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it. Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:spr:mirchp:978-3-319-52578-5_1 Ordering information: This item can be ordered from DOI: 10.1007/978-3-319-52578-5_1 Access Statistics for this chapter More chapters in MIR Series in International Business from Springer |
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