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Reporting quality is a central issue for providing a true and fair view of a company’s sustainability performance and works as a signal to boost sustainability legitimacy. Quality is one distinguishing characteristic, and it refers to the underlying, unobservable ability of the signaller to fulfill the needs of a receiver observing the signal. This chapter aims at contributing to the implementation of the 17 Sustainable Development Goals (SDGs) of the 2030 Agenda for Sustainable Development. A good quality disclosure attempts to gain and maintain legitimacy, to gain support of the stakeholders, and to reduce information asymmetry, thus promoting sustained and sustainable economic growth (Goal 8).
Sustainability calls for a company to respond not only to its shareholders but also to other stakeholders, including employees, trade unions, contractors, suppliers, customers, creditors, affected communities, government, and NGOs (Jenkins and Yakovleva 2006; Azapagic 2004). In...
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Ching, H.Y., Gerab, F. (2021). Assessment of the Sustainability Reports: Evidence from Brazilian Listed Companies. In: Leal Filho, W., Azul, A.M., Brandli, L., Lange Salvia, A., Wall, T. (eds) Decent Work and Economic Growth. Encyclopedia of the UN Sustainable Development Goals. Springer, Cham. https://doi.org/10.1007/978-3-319-95867-5_64
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