Corporate sustainability reporting: An innovative tool for the greater good of all

Dorothy Paun

Business Horizons, 2018, vol. 61, issue 6, 925-935

Abstract: Most publicly traded companies issue sustainability reports—also known as corporate social responsibility reports—that contain an extraordinary amount of multidimensional (e.g., environment, human rights, labor practices and decent work, product responsibility, society) longitudinal quantitative and qualitative data that is available to the public. Unfortunately, corporate social responsibility (CSR) reports are vastly underutilized due to perceived complexity. This article explains the Sustainability Performance Assessment (SPA) System, a teaching and mentoring tool for assessing CSR report information. Students reported a deeper understanding of sustainability as an overall concept, sustainability from a business perspective, and multifaceted sustainability performance information presented in CSR reports. The real world research-focused SPA tool transforms sustainability from a philosophical and abstract concept to something of tangible value in everyday life for consumers, employees, and international stakeholders.

Keywords: Corporate social responsibility; Corporate sustainability reporting; Global reporting initiative; Sustainability education; Sustainability reporting (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (8)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bushor:v:61:y:2018:i:6:p:925-935

DOI: 10.1016/j.bushor.2018.07.012

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