ABSTRACT
The United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 opened up new possibilities in environmental politics in the 1990s as companies started to move from mere reaction to action, from end-of-pipe to front-of-pipe solutions. To document this shift, companies recorded their environmental activities in environmental reports, today called sustainability reports. As yet only a small flock of ‘white sheep’ report on their activities, though some even publish corporate social responsibility reports to take social activities into account.
