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Corporate sustainability reporting: An innovative tool for the greater good of all

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  • Paun, Dorothy

Abstract

Most publicly traded companies issue sustainability reports—also known as corporate social responsibility reports—that contain an extraordinary amount of multidimensional (e.g., environment, human rights, labor practices and decent work, product responsibility, society) longitudinal quantitative and qualitative data that is available to the public. Unfortunately, corporate social responsibility (CSR) reports are vastly underutilized due to perceived complexity. This article explains the Sustainability Performance Assessment (SPA) System, a teaching and mentoring tool for assessing CSR report information. Students reported a deeper understanding of sustainability as an overall concept, sustainability from a business perspective, and multifaceted sustainability performance information presented in CSR reports. The real world research-focused SPA tool transforms sustainability from a philosophical and abstract concept to something of tangible value in everyday life for consumers, employees, and international stakeholders.

Suggested Citation

  • Paun, Dorothy, 2018. "Corporate sustainability reporting: An innovative tool for the greater good of all," Business Horizons, Elsevier, vol. 61(6), pages 925-935.
    • Handle: RePEc:eee:bushor:v:61:y:2018:i:6:p:925-935
    DOI: 10.1016/j.bushor.2018.07.012
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    References listed on IDEAS

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    1. World Commission on Environment and Development,, 1987. "Our Common Future," OUP Catalogue, Oxford University Press, number 9780192820808.
    2. Kim Ceulemans & Rodrigo Lozano & María Del Mar Alonso-Almeida, 2015. "Sustainability Reporting in Higher Education: Interconnecting the Reporting Process and Organisational Change Management for Sustainability," Sustainability, MDPI, vol. 7(7), pages 1-23, July.
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    Cited by:

    1. Katelin Opferkuch & Sandra Caeiro & Roberta Salomone & Tomás B. Ramos, 2021. "Circular economy in corporate sustainability reporting: A review of organisational approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 30(8), pages 4015-4036, December.
    2. Matheus B. Frare & Ana P. C. Clauberg & Simone Sehnem & Lucila M. S. Campos & Juliano Spuldaro, 2020. "Toward a sustainable development indicators system for small municipalities," Sustainable Development, John Wiley & Sons, Ltd., vol. 28(5), pages 1148-1167, September.
    3. Lokita Rizky Megawati & Arie Pratama, 2024. "Sustainable Development Goals in Corporate Reporting: Analysis of Economic, Social, and Environmental Disclosure (Survey among Public Listed Companies in Indonesia)," International Journal of Energy Economics and Policy, Econjournals, vol. 14(3), pages 625-638, May.
    4. Febrian Kwarto & Nunuy Nurafiah & Harry Suharman & Muhammad Dahlan, 2024. "The potential bias for sustainability reporting of global upstream oil and gas companies: a systematic literature review of the evidence," Management Review Quarterly, Springer, vol. 74(1), pages 35-64, February.
    5. Kofi Mintah Oware & Harshitha Moulya & Thathaiah Mallikarjunappa, 2024. "Corporate social responsibility assurance, board characteristics and social performance disclosure. Evidence of listed firms in India," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 29(2), pages 1707-1721, April.
    6. Ning Ding & Xinhui Ruan & Jianxin Yang, 2019. "Proposed Green Development Reporting Framework for Enterprises from a Life-Cycle Perspective and a Case Study in China," Sustainability, MDPI, vol. 11(23), pages 1-21, December.
    7. Norheim-Hansen, Anne, 2023. "Green supplier development: What’s in it for you, the buyer?," Business Horizons, Elsevier, vol. 66(1), pages 101-107.
    8. Dessart, Laurence & Standaert, Willem, 2023. "Strategic storytelling in the age of sustainability," Business Horizons, Elsevier, vol. 66(3), pages 371-385.

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