ABSTRACT
Those concerned about accounting and accountability for sustainable development have focused on corporate reporting as one route to making information accessible and transparent. Investors have realised that information about risks relating to environmental, social and governance issues can be used as input to making investment decisions. There is no one set of agreed disclosure standards. Accordingly, researchers must have a thorough understanding of the relevant frameworks if they wish to explore corporate reporting on corporate social responsibility (CSR) and sustainability. This chapter discusses the main international frameworks. The Global Reporting Initiative (GRI) standards are applied by many companies, and the annual report should provide a GRI index as a guide to the location of relevant disclosures. The UN Global Compact has provided Sustainable Development Goals (SDGs) which will influence the development of corporate reporting on sustainability. There are databases and survey reports available on many of the websites listed in this chapter, all providing sources from which to select research samples for detailed investigation. Despite the proliferation of initiatives and standards, academic reflection questions aspects of the effectiveness of sustainability reporting.
