Sustainability Accounting and Reporting

Schaltegger, Stefan; Bennett, Martin; Burritt, Roger

doi:10.1007/978-1-4020-4974-3

Cited by 149 publications

(7 citation statements)

References 53 publications

(86 reference statements)

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“…Stakeholders have demanded increased transparency from organizations to receive more information about environmental and social issues (Arvidsson, 2010). Companies are trying to achieve more transparency, to improve their performance due to benchmarking, to gain better brand value, reputation and legitimacy, to use competitive advantage, to include employees, and to facilitate business information and control processes (Herzig & Schaltegger, 2006). Sustainability standards may lead to more accountability to external stakeholders (Gilbert & Rasche, 2008;Leipziger, 2003).…”

Section: Sustainability Reportingmentioning

confidence: 99%

Corporate social responsibility strategies and accountability in theUKand Germany: Disclosure of lesbian, gay, bisexual and transgender issues in sustainability reports

Parizek

Evangelinos

2021

Corp Soc Responsibility Env

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Over the last decades there has been an increasing demand for transparency in the business sector. Companies produce corporate social responsibility (CSR) reports using standards like the Global Reporting Initiative (GRI) standard. Lesbian, gay, bisexual, and transgender (LGBT) people are confronted with discrimination in their professional life. The aim of this paper is to provide an overview on how LGBT issues are integrated into the CSR framework in the UK and Germany. 385 reports from 2017 were analyzed and rated with a scoring system. The key findings are that LGBT issues are not predominant in the CSR reports of either country. However, the disclosure of LGBT policies is significantly higher in the UK than in Germany. British organizations largely do not follow sustainability standards, whereas in Germany most organizations report using CSR standards. Moreover, the disclosure of LGBT issues varies on the basis of the organization size and the industrial sector.

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Section: Sustainability Reportingmentioning

confidence: 99%

Corporate social responsibility strategies and accountability in theUKand Germany: Disclosure of lesbian, gay, bisexual and transgender issues in sustainability reports

Parizek

Evangelinos

2021

Corp Soc Responsibility Env

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“…Therefore the public sector is increasingly being pressured to revisit their concept of environmental and social sustainability (Adams, Muir & Hoque 2014;Guthrie & Farneti, 2008;Ball and Grubnic, 2007). The academic literature is calling for extensive research on public sector sustainable accountability practices to better understand "the nature of sustainable development and accountability in [the public sector]" (Ball & Grubnic, 2007 p.257;Schaltegger, et al 2006).…”

Section: Environmental Accountability In the Public Sector Contextmentioning

confidence: 99%

The Impact of Accountability Mechanisms on Public Sector Environmental Sustainability Performance: A Case Study of Sri Lanka

Silva¹,

Yapa²,

Vesty³

2020

AABFJ

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Asia is the fastest growing economic region that has attracted significant economic and infrastructure development. With increasing development, this region has become one of the main environmental polluters with significant environmental degradation, reduced water and air quality, and imperilled biodiversity. Traditional international donor and funding agencies such as the World Bank and Asian Development Bank have strict environmental safeguard policies drawn from Sustainable Development Goals, to ensure borrowing countries and projects comply with environmental sustainability. However, with an increasing shift to non-traditional donors such as China, environmental safeguards are not a key priority in developmental projects. The public sector plays a significant role in ensuring environmental sustainability and accountability, and is increasingly being pressured to revisit their concept of sustainability. Robust public sector accountability frameworks are paramount to achieve environmentally sustainable development. However, environmental sustainability research in developing country context is limited, public sector research is even scarce. This paper aims to fill this gap by clarifying the concept of environmental accountability of public sector entities in pursuing internationally funded development projects in Sri Lanka as a fast developing country in the south Asian region. This further analyses the roles and responsibilities of public sector agencies in relation to the environmental sustainability practices and the impact of international development funding agencies, including donor agencies on public sector accountability. The analysis indicates that despite the existing environmental sustainability guidelines and principles set by international agencies, environmental degradation continued to be a significant challenge in the country.

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“…Earlier works on sustainability reporting have shown that CS reports play both external and internal roles (Pérez-López, Moreno-Romero, & Barkemeyer, 2015). From an external perspective, CS reporting is an instrument used by ranking agencies and investors to assess and compare CS efforts in industry (Herzig & Schaltegger, 2006). From an internal perspective, CS reporting has been found to serve as guidance to initiate sustainability work at companies (Hedberg & von Malmborg, 2003); to improve employee awareness and engagement by legitimizing the company, celebrating progress, and bringing visibility of employee activities (Searcy & Buslovich, 2014); and to go hand in hand with organizational change for sustainability in a mutually reinforcing process (Lozano et al, 2016).…”

Section: Cs Reportingmentioning

confidence: 99%

“…In CS reports, companies provide narratives of their sustainability efforts in order to meet their stakeholders' demands for higher transparency on sustainability matters (Lozano, Nummert, & Ceulemand, 2016). CS reporting is an important communication tool for companies, both internally, as it aims to bring visibility on and increase employees' awareness of sustainability efforts (Searcy & Buslovich, 2014), and externally, by providing investors and rating agencies with an account of their sustainability practices and performance (Herzig & Schaltegger, 2006).…”

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confidence: 99%

Life cycle assessment in corporate sustainability reporting: Global, regional, sectoral, and company‐level trends

et al. 2018

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Large companies now commonly release corporate sustainability (CS) reports in which they describe their approach to handle sustainability challenges. To guide environmental sustainability efforts in the industry, the life cycle assessment (LCA) methodology has been recognized as an important tool by researchers and policy makers. But to what extent has the LCA methodology been present in companies' narratives through their CS reports up to now? To answer this question, we map references to the LCA methodology in CS reports over the past two decades at geographical, sectoral, and company levels through keyword searching within an extensive database (~45,000 CS reports), analyze trends, and highlight challenges, opportunities, and recommendations to strengthen the presence of LCA in CS reports. The results show that LCA generally remains weakly present in CS reporting, with some geographical and sectoral variations. Recommendations to strengthen LCA presence in CS reports are derived for method developers, policy makers, and companies.

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Sustainability Accounting and Reporting

Cited by 149 publications

References 53 publications

Corporate social responsibility strategies and accountability in theUKand Germany: Disclosure of lesbian, gay, bisexual and transgender issues in sustainability reports

Corporate social responsibility strategies and accountability in theUKand Germany: Disclosure of lesbian, gay, bisexual and transgender issues in sustainability reports

The Impact of Accountability Mechanisms on Public Sector Environmental Sustainability Performance: A Case Study of Sri Lanka

Life cycle assessment in corporate sustainability reporting: Global, regional, sectoral, and company‐level trends

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