Measuring Up: A Study on Corporate Sustainability Reporting in Canada
AbstractIn response to the growth in corporate sustainability reporting in Canada, CGA-Canada commissioned a sustainability reporting survey in the fall of 2004. The survey sought to advance understanding of sustainability reporting, advocate for business value and transparency in reporting, and look to enjoin participation by all stakeholders. The results of the survey show the growing trend towards sustainability reporting in Canada. Some 18% of all companies produce a dedicated sustainability report, while approximately 5% spend more than $100,000 annually to report on sustainability issues. Regulatory requirements, stakeholder pressure, and corporate image objectives influence the most the decision to adopt a corporate sustainability reporting practice. In turn, added cost and potential information overload were two of the main reasons why organizations have not adopted a comprehensive sustainability reporting function. Concerns regarding the credibility and the vagueness of reporting practices and guidelines were also expressed.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Certified General Accountants Association of Canada in its series Working Papers with number 050602.
Length: 107 pages
Date of creation: Jun 2005
Date of revision:
Contact details of provider:
Postal: Suite 100, 4200 North Fraser Way, Burnaby, British Columbia V5J 5K7, Canada
Web page: http://www.cga-canada.org
More information through EDIRC
sustainability reporting; corporate social responsibility; reporting practices; sustainable development; socially responsible investment;
Find related papers by JEL classification:
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- D23 - Microeconomics - - Production and Organizations - - - Organizational Behavior; Transaction Costs; Property Rights
- G38 - Financial Economics - - Corporate Finance and Governance - - - Government Policy and Regulation
- L2 - Industrial Organization - - Firm Objectives, Organization, and Behavior
- M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Social Responsibility
- M48 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Government Policy and Regulation
You can help add them by filling out this form.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Elena Simonova).
If references are entirely missing, you can add them using this form.