Sustainability Reporting: A Literature Review
14 Pages Posted: 17 Jun 2020
Date Written: May 23, 2020
Abstract
This paper aims to increase awareness on the history of sustainability reporting (SR), the practices on SR at different parts of the world, and the relationship of SR to financial performance. In addition, the prioritization of customer focus on SR is presented. The effects of regulation on Environmental, Social and Corporate Governance disclosures of firms are also detailed.
Keywords: sustainability reporting, ESG reports, regulation on SR
Suggested Citation: Suggested Citation
Durana, Merlita, Sustainability Reporting: A Literature Review (May 23, 2020). Available at SSRN: https://ssrn.com/abstract=3608500 or http://dx.doi.org/10.2139/ssrn.3608500
Do you have a job opening that you would like to promote on SSRN?
Feedback
Feedback to SSRN