IDEAS home Printed from https://ideas.repec.org/h/spr/mgmchp/978-3-030-56344-8_11.html
   My bibliography  Save this book chapter

The Evolution of Sustainability Reporting: Integrated Reporting and Sustainable Development Challenges

In: Corporate Sustainability in Practice

Author

Listed:
  • Cristiano Busco

    (LUISS Guido Carli University
    University of Roehampton)

  • Elena Sofra

    (LUISS Guido Carli University)

Abstract

InSustainable development challenges this chapter, we shed light upon the current practice of integrated reportingIntegrated reporting in relation to sustainable development issues. Throughout the chapter, we present an approach which understands the practice of integrated reportingIntegrated reporting and integrated thinking as two tools which manage to benefit from the aspirational trait that characterizes the concept of sustainabilitySustainability in corporate discourse. To this aim, we outline the historical and academic debate that has fostered the embedding of sustainable development issues in corporate discourse. We explore how the gradual shift of the accountability relationship between business organizations and society is reflected within the evolution of corporate reporting practices, with a specific focus upon integrated reportingIntegrated reporting.

Suggested Citation

  • Cristiano Busco & Elena Sofra, 2021. "The Evolution of Sustainability Reporting: Integrated Reporting and Sustainable Development Challenges," Management for Professionals, in: Paolo Taticchi & Melissa Demartini (ed.), Corporate Sustainability in Practice, chapter 0, pages 191-206, Springer.
    • Handle: RePEc:spr:mgmchp:978-3-030-56344-8_11
    DOI: 10.1007/978-3-030-56344-8_11
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:mgmchp:978-3-030-56344-8_11. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.