Sustainability Reporting: A Literature Review

14 Pages Posted: 17 Jun 2020

See all articles by Merlita Durana

Merlita Durana

First Asia Institute of Technology and Humanities

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

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

Merlita Durana (Contact Author)

First Asia Institute of Technology and Humanities ( email )

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