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The Main Aspects of Sustainability Reporting

  • Péter HorváthEmail author
Chapter
Part of the MIR Series in International Business book series (MIRSIB)

Abstract

In this introduction, it would be too much to attempt a comprehensive portrait of sustainability reporting. Instead, the goal here is to focus in particular on those aspects which are of especial importance for the following empirical study and for the individual country-specific reports. Information is the basis of activities of all kinds in organizations, be they decision-making, checking compliance with regulations, quality assurance, behaviour management, etc. In organizations, information must be transferred from its source to the recipient in a suitable form. This is the function of reports. Reports are common in many areas of society, but they play a special role in organizations which collaborate together, especially in companies.

Four interconnected questions define the content and process of reporting: (1) What is the purpose of the report? (2) What should be reported? (3) Who should report to whom and (4) How and when should reporting take place?

Keywords

Corporate Social Responsibility Corporate Governance Supervisory Board Global Reporting Initiative European Union Member State 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Springer International Publishing AG 2017

Authors and Affiliations

  1. 1.IPRI gGmbHStuttgartGermany

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