A framework for sustainability reporting

Indra Abeysekera

Sustainability Accounting, Management and Policy Journal, 2022, vol. 13, issue 6, 1386-1409

Abstract: Purpose - A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework. Design/methodology/approach - This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach. Findings - Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts. Research limitations/implications - This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting. Practical implications - This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks. Social implications - This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders. Originality/value - This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model.

Keywords: Gaia theory; Sustainability reporting; United Nations Sustainable Development Goals; UN SDGs; Theory of distributive justice (search for similar items in EconPapers)
Date: 2022
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:sampj-08-2021-0316

DOI: 10.1108/SAMPJ-08-2021-0316

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