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Sustainability Reporting – An Analysis Of The Worldwide Diffusion

Author

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  • Radu-Dan TURCU

    (Bucharest University of Economic Studies, Bucharest, Romania)

Abstract

The increasing importance of sustainability issues expressed by different types of stakeholders has placed them among the leading topics inside the accounting literature. The paper aims to extend the current knowledge through the analysis of the relation between the number of sustainability reports issued by companies inside one country and its social, environmental and economic performances from a worldwide perspective, with a particular focus on the European Union. Our results indicate a positive correlation between the analyzed variables, denoting a higher involvement of companies from more developed countries for the improvement of sustainability reporting concept and practice.

Suggested Citation

  • Radu-Dan TURCU, 2015. "Sustainability Reporting – An Analysis Of The Worldwide Diffusion," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 557-564, April.
    • Handle: RePEc:cmj:seapas:y:2015:i:7:p:557-564
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    References listed on IDEAS

    as
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    8. E. Barbu & P. Dumontier & Niculae Feleagă & Liliana Feleagă, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," Post-Print halshs-01025802, HAL.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Sustainability; Sustainability reporting; Corporate Social Responsibility; Global Reporting Initiative; Sustainable development indicators;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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