Abstract
This paper joins in the debate about the relative merits of the varied sustainability reporting criteria in socially responsible investing. Socially responsible investors rely heavily on sustainability reports to evaluate a corporation. However, the limited disclosure, incommensurability, and constrained country of origin of sustainability reports make the evaluation difficult in practice. By introducing an eclectic framework, this paper aims to compare the existing reporting standards in terms of coverage rates. We believe convergence and holistic reporting are main trends of new sustainability reports and conclude that investors should combine different reporting indexes in making an investment decision.
You have full access to this open access chapter, Download conference paper PDF
Similar content being viewed by others
Keywords
This paper joins in the debate about the relative merits of the varied sustainability reporting criteria in socially responsible investing. Socially responsible investors rely heavily on sustainability reports to evaluate a corporation. However, the limited disclosure, incommensurability, and constrained country of origin of sustainability reports make the evaluation difficult in practice. By introducing an eclectic framework, this paper aims to compare the existing reporting standards in terms of coverage rates. We believe convergence and holistic reporting are main trends of new sustainability reports and conclude that investors should combine different reporting indexes in making an investment decision.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2016 Academy of Marketing Science
About this paper
Cite this paper
Yang, J., Singh, N., Ma, J.(. (2016). An Eclectic Framework for Sustainability Reports: Implications for Socially Responsible Investors. In: Obal, M., Krey, N., Bushardt, C. (eds) Let’s Get Engaged! Crossing the Threshold of Marketing’s Engagement Era. Developments in Marketing Science: Proceedings of the Academy of Marketing Science. Springer, Cham. https://doi.org/10.1007/978-3-319-11815-4_165
Download citation
DOI: https://doi.org/10.1007/978-3-319-11815-4_165
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-11814-7
Online ISBN: 978-3-319-11815-4
eBook Packages: Business and ManagementBusiness and Management (R0)