Towards Reporting for Sustainable Development

Anna Zgrzywa-Ziemak ()
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Anna Zgrzywa-Ziemak: Wrocław University of Science and Technology

A chapter in Efficiency in Business and Economics, 2018, pp 293-309 from Springer

Abstract: Abstract The paper is focused on the issue of reporting for sustainable development. Two terms—sustainability reporting and integrated reporting, used in relation to reporting for sustainable development, are defined. They are discussed in the context of different, partly conflicting, approaches to business sustainability. It was shown that more and more often reporting frameworks refer to sustainability and sustainable development, but none of them supports a holistic approach to business sustainability (for which the organization has a potential to contribute to sustainable development of the world). Most of reporting standards are the manifestation of the win-win approach to business sustainability (which in reality makes the role of the organization unclear in the sustainable development). Particularly worthy of attention is the GRI’s Framework. It seems to be constructed by the holistic-altruistic values that condition the organizational participation in sustainable development. However, in business practice, this standard is the manifestation of individualistic-egoistic values. The GRI’s Framework shows that there are conditions (other than the reporting standard itself), which have to be investigated. The paper is a part of the current discussion about whether (if any) sustainability and integrated reporting create transparency about organizations’ sustainability commitment.

Keywords: Business sustainability; Sustainability reporting; Integrated reporting; GRI (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-68285-3_21

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DOI: 10.1007/978-3-319-68285-3_21

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