Abstract
In this introduction, it would be too much to attempt a comprehensive portrait of sustainability reporting. Instead, the goal here is to focus in particular on those aspects which are of especial importance for the following empirical study and for the individual country-specific reports. Information is the basis of activities of all kinds in organizations, be they decision-making, checking compliance with regulations, quality assurance, behaviour management, etc. In organizations, information must be transferred from its source to the recipient in a suitable form. This is the function of reports. Reports are common in many areas of society, but they play a special role in organizations which collaborate together, especially in companies.
Four interconnected questions define the content and process of reporting: (1) What is the purpose of the report? (2) What should be reported? (3) Who should report to whom and (4) How and when should reporting take place?
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Blaesing, D. (2013). Nachhaltigkeitsberichterstattung in Deutschland und den USA: Berichtspraxis, Determinanten und Eigenkapitalkostenwirkungen. Frankfurt/M: PL Acad. Research.
Cahan, S. F., De Villiers, C., Jeter, D. C., Naiker, V., & van Staden, C. J. (2016). Are CSR disclosures value relevant? Cross-country evidence. European Accounting Review, 25(3), 579–611.
Eccles, R. G., & Krzus, M. P. (2010). One report: Integrated reporting for a sustainable strategy. Hoboken: Wiley.
Elkington, J. (1997). Cannibals with forks: The triple bottom line of 21st century business. Oxford: Capstone.
Elkington, J. (2013). Enter the triple bottom line. In A. Henriques & J. Richardsin (Eds.), The triple bottom line: Does it all add up? (pp. 1–16). New York: Earthscan.
Fifka, M. S. (2016). Nachhaltigkeitsberichterstattung und Controlling—Eine natürliche Symbiose. In E. Grützer & K.-H. Steinke (Eds.), CSR und Controlling (pp. 83–99). Wiesbaden: Springer.
Global Reporting Initiative (GRI) (Ed.). (2013a). G4 sustainability reporting guidelines: Implementation manual. Amsterdam: GRI.
Global Reporting Initiative (GRI) (Ed.). (2013b). Sustainability reporting guidelines, Version G4. Amsterdam: GRI.
Global Reporting Initiative (GRI) (Ed.). (2013c). G4 guidelines: Reporting principles and standard disclosures. Amsterdam: GRI.
Günther, E., Endrikat, J., & Günther, T. (2016). CSR im Controlling. In E. Günther & K.-H. Steinke (Eds.), Management-Reihe corporate social responsibility (pp. 3–21). Heidelberg: Springer.
Herzig, C., & Schaltegger, S. (2006). Corporate sustainability reporting. An overview. In S. Schaltegger & R. Burrit (Eds.), Sustainability accounting and reporting (pp. 301–324). Dordrecht: Springer.
International Integrated Reporting Committee (IIRC) (Ed.). (2011). Towards integrated reporting—Communicating value in the 21st century. New York: IIRC.
Isenmann, R. (2014). Die Rolle des Internets für die Nachhaltigkeitsberichterstattung–vom Distributionskanal zum zentralen Einstiegsknoten. In M. S. Fifka (Ed.), CSR und Reporting (pp. 107–123). Wiesbaden: Springer.
Kochalski, C. (Ed.). (2016). Green controlling and finance. Warsaw: C.H.Beck.
KPMG (Ed.). (2013). The KPMG survey of corporate responsibility reporting. Amsterdam: KPMG.
KPMG (Ed.). (2015). The KPMG survey of corporate responsibility reporting. Amsterdam: KPMG.
Richter, N. (2016) CSR-Richtlinie-Umsetzungsgesetz. Accounting Magazine 1, pp. 19–22.
Rogers, J. (2016). The next frontier—What do management accountants need to know about measuring and managing sustainability performance. Strategic Finance, pp 28–37.
Schaltegger, S., Bennett, M., & Burritt, R. (2006). Sustainability accounting and reporting: Development, linkages and reflection. In S. Schaltegger & R. Burritt (Eds.), Sustainability accounting and reporting (pp. 1–33). Dordrecht: Springer.
Schaltegger, S., & Burritt, R. (Eds.). (2006). Sustainability accounting and reporting. Dordrecht: Springer.
Stawinoga, M. (2012). Nachhaltigkeitsberichterstattung im Lagebericht: Konzeptionelle und empirische Analyse einer integrierten Berichterstattung. Berlin: Erich Schmidt.
Suchman, M. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571–610.
Waddock, S. (2008). Building a new institutional infrastructure for corporate responsibility. Academy of Management Perspectives, 22(3), 87–108.
Weber, J., & Schäffer, U. (2016). Nachhaltigkeit—Modewelle oder ein neues Arbeitsfeld für Controller? In E. Günther & K.-H. Steinke (Eds.), Management-Reihe corporate social responsibility (pp. 41–54). Heidelberg: Springer.
World Business Council for Sustainable Development (WBCSD) (Ed.). (2000). Corporate social responsibility: Making good business sense. Geneva: WBCSD.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2017 Springer International Publishing AG
About this chapter
Cite this chapter
Horváth, P. (2017). The Main Aspects of Sustainability Reporting. In: Horváth, P., Pütter, J. (eds) Sustainability Reporting in Central and Eastern European Companies. MIR Series in International Business. Springer, Cham. https://doi.org/10.1007/978-3-319-52578-5_1
Download citation
DOI: https://doi.org/10.1007/978-3-319-52578-5_1
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-52577-8
Online ISBN: 978-3-319-52578-5
eBook Packages: Business and ManagementBusiness and Management (R0)