ABSTRACT
This chapter introduces the evolution and advancement of corporate reporting beyond financial information as a way to communicate corporate policies, performances and impacts regarding the environment and society to a broad range of stakeholders. It begins with a historical perspective detailing the growth of and drivers for different forms of non- or extra-financial reporting. This includes some observations on national and international regulations as well as sustainability reporting frameworks. The chapter particularly focuses on two initiatives, the Global Reporting Initiative (GRI) and integrated reporting (IR). It outlines the perspectives and reasons which aim to explain the existence of sustainability reports and the use of the internet for sustainability reporting. The chapter introduces the GRI G4 guidelines as one of the most generally accepted and widely applied reporting frameworks. It argues that the use of the internet for sustainability reporting will increase in relevance. The chapter concludes with a reflection on some problem areas associated with sustainability reporting.
