Sustainability Reporting: A Challenge Worthwhile

Matthias S. Fifka ()
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Matthias S. Fifka: Cologne Business School

A chapter in Sustainable Entrepreneurship, 2014, pp 235-247 from Springer

Abstract: Abstract Sustainability reporting (SR) is increasingly becoming a standard, especially among large companies, and the publication of a respective report can be considered a common business practice nowadays among multinational corporations. In a recent study, KPMG (2011) found that 95 % of the world’s largest 250 corporations issued such a report. 10 years earlier, only 45 % had done so (KPMG 2002). Moreover, SR has not only become a standard, it has also gradually been standardized with regard to the content disclosed. In 2011, already 80 % of the world’s largest 250 corporations applied the guidelines provided by the Global Reporting Initiative (GRI) for determining the contents of their reports.

Keywords: Financial Information; Global Reporting Initiative; Audit Firm; Sustainability Reporting; Voluntary Disclosure (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-642-38753-1_16

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DOI: 10.1007/978-3-642-38753-1_16

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