ABSTRACT
I am not convinced that such a thing as sustainability reporting exists. So it would seem this is a chapter on the history of and rationales for something that is yet to be and, quite possibly, may never be. Certainly, sustainability reporting is an admirable target to work towards, even though the pathway thus far has been unclear, disputed and much longer than many would like. This chapter looks at that pathway beginning with some very quick thoughts on sustainability and the scope of reporting. Then, a brief history of sustainability reporting, a few comments on accountability and various rationales for reporting are provided. As the rationales pertain to the voluntary nature of sustainability reporting and the role of regulation, a discussion follows as to what is meant by voluntary and mandatory. Finally, if we are to think about the history of the future, it is helpful to consider what we need to do to find our way forward.
