Sustainability Reporting Insights: Theories and Practices

Iza Gigauri () and Ioseb Gabelaia
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Iza Gigauri: The University of Georgia
Ioseb Gabelaia: Kaunas Kolegija Higher Education Institution

Chapter Chapter 5 in Sustainable Economic Development, 2025, pp 109-131 from Springer

Abstract: Abstract Scholars have increasingly devoted attention to the concept of sustainability reporting, which includes business outcomes related to non-financial performance and achievements in the domain of corporate social responsibility (CSR). Modern companies are expected to contribute to achieving the Sustainable Development Goals (SDGs) to tackle the grand challenges of our times. In this regard, CSR disclosure seeks to provide information about a company’s environmental, social, and governance (ESG) performance, as well as its efforts in areas such as sustainability, community engagement, employee welfare, ethical practices, and more. Its primary purpose is to ensure transparency, accountability, trust, and reputation. Thus, it is not only sustainability results that are significant, but also the reporting and dissemination of information about the company’s accomplishments in this area. This chapter is focused on exploring current trends in sustainability reporting and discusses theories that support CSR activities and reporting initiatives. It examines the peculiarities and impact of CSR and the SDGs on business organizations, including the role of board diversity in implementing and reporting on sustainability performance. The chapter presents the results of a case study on sustainability performance and reporting of three enterprises. Finally, future study avenues are suggested.

Keywords: CSR; Reporting; Disclosure; Sustainability; Non-financial; Sustainable development (search for similar items in EconPapers)
Date: 2025
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DOI: 10.1007/978-3-031-96224-0_5

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