ABSTRACT
Over the past few years, more and more business organizations have started reporting details of their social and environmental performance in comprehensive, stand-alone sustainability reports (KPMG, 2011 ). Some commentators suggest that this type of reporting is becoming mainstream, and a common and expected part of regular business practice (Borkowski et al., 2010 ). Close inspection of reporting trends, however, raises some important questions about how sustainability reporting is spreading and why it is spreading in the way it is.
