ABSTRACT
In order to know whether or not sustainability and corporate social responsibility (CSR) initiatives and their related commitments are actually improving the company’s performance, it is necessary to have in place procedures for reporting and verification, each of which are important tools for measuring change and communicating those changes to the company’s stakeholders. While certain CSR and corporate sustainability disclosures have now become minimum legal requirements in some jurisdictions, in general such disclosures are still a voluntary matter and companies have some leeway as to the scope of their disclosures and how they are presented to investors and other stakeholders. This chapter surveys a wide range of important topics relating to sustainability reporting and communications including legal and regulatory considerations, the scope and formatting of reporting under emerging international reporting frameworks and sustainability and CSR communications.
