The Evolution of Sustainability Reporting: Integrated Reporting and Sustainable Development Challenges

Cristiano Busco () and Elena Sofra ()
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Cristiano Busco: LUISS Guido Carli University
Elena Sofra: LUISS Guido Carli University

Chapter Chapter 11 in Corporate Sustainability in Practice, 2021, pp 191-206 from Springer

Abstract: Abstract InSustainable development challenges this chapter, we shed light upon the current practice of integrated reportingIntegrated reporting in relation to sustainable development issues. Throughout the chapter, we present an approach which understands the practice of integrated reportingIntegrated reporting and integrated thinking as two tools which manage to benefit from the aspirational trait that characterizes the concept of sustainabilitySustainability in corporate discourse. To this aim, we outline the historical and academic debate that has fostered the embedding of sustainable development issues in corporate discourse. We explore how the gradual shift of the accountability relationship between business organizations and society is reflected within the evolution of corporate reporting practices, with a specific focus upon integrated reportingIntegrated reporting.

Keywords: Sustainability reporting; Integrated reporting; Sustainable development challenges (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-030-56344-8_11

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DOI: 10.1007/978-3-030-56344-8_11

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