Abstract
Corporate sustainability reporting aims at the presentation of a company’s performance in economical, ecological, and social aspects (the three “pillars” of sustainability). This presentation of complex, interdependent indicators underwent several changes since its inception: The beginning of corporate sustainability reporting can be found within a small number of pioneer companies, combining issues from previously separated business, environmental, and social reports (International Institute for Sustainable Development et al. 1992; SustainAbility and UNEP 1999). With no standards available, companies were free to report whatever and however they wanted, but on the other hand also had no structural guidance at all. Nowadays, while still not mandatory, the de facto standard of the Global Reporting Initiative (GRI) guides companies on how and what to report. Reporting in accordance to the standard obligates a detailed, well-balanced publication of sustainability indicators (GRI 2006).
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Süpke, D., Gómez, J.M., Isenmann, R. (2009). Stakeholder Interaction in Sustainability Reporting with Web 2.0. In: Athanasiadis, I.N., Rizzoli, A.E., Mitkas, P.A., Gómez, J.M. (eds) Information Technologies in Environmental Engineering. Environmental Science and Engineering(). Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-540-88351-7_29
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DOI: https://doi.org/10.1007/978-3-540-88351-7_29
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