Abstract

Although sustainability reporting has only made major progress in its development in early 1990s, its history can be traced back as early as eighteenth century. Academic researches have shown numerous evidences of need for corporate disclosure on social and environmental issues aside from disclosure on financial performance of the company. Furthermore, the rapid growth of sustainability reporting is also well explained by positive accounting theories such as stakeholder theory and legitimacy theory.

Currently, the accepted voluntary framework for corporate sustainability worldwide is Global Reporting Initiative (GRI) 2002 Sustainability Reporting Guidelines.




Introduction

Sustainable development is defined as ‘development that meets the needs of the present world without compromising the ability of future generation to meet their own needs’ (World Commission on Environment and Development, 1987).

Corporate sustainability reporting, now commonly......

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Title: Research Essay
Approximate Word Count: 2388
Approximate Pages: 10 (250 words per double-spaced page)

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