ABSTRACT
Chapter 8 presented a model showing a relationship between determinants of sustainability reporting, a company’s management and accounting systems and stakeholder engagement. When these factors interact and reinforce each other, the result is more detailed sustainability or integrated reporting. As reporting quality improves, higher levels of accountability are achieved and organizational legitimacy is enhanced. Other positive outcomes of effective sustainability/integrated reporting include: improved profitability/performance, reduced information asymmetry and effective discharge of fiduciary responsibility by those charged with an organization’s governance.
