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Corporate sustainability-related reporting - a brief history and perspectives

Author

Listed:
  • Jaroslava Hyršlová
  • Marie Kubáňková

Abstract

This paper deals with external sustainability-related reporting. First, there are characterized basic approaches and trends in sustainability-related reporting that are based on retrieval of information from professional sources. Mainly special articles and results of expert studies published in international scientific journals and also special monographs are used. The paper also presents basic results of researches in the field of sustainability-related reporting, which were conducted in the Czech Republic. The aim of the paper is to confront the approaches of selected organizations in the Czech Republic with trends in sustainability-related reporting in the global context. In the paper the focus is also aimed at the perspectives of the system.

Suggested Citation

  • Jaroslava Hyršlová & Marie Kubáňková, 2015. "Corporate sustainability-related reporting - a brief history and perspectives," Ekonomika a Management, Prague University of Economics and Business, vol. 2015(3).
    • Handle: RePEc:prg:jnleam:v:2015:y:2015:i:3:id:256
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    References listed on IDEAS

    as
    1. Güler Aras & David Crowther, 2009. "Corporate Sustainability Reporting: A Study in Disingenuity?," Journal of Business Ethics, Springer, vol. 87(1), pages 279-288, April.
    2. Thomas Dyllick & Kai Hockerts, 2002. "Beyond the business case for corporate sustainability," Business Strategy and the Environment, Wiley Blackwell, vol. 11(2), pages 130-141, March.
    3. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Sustainable development; Udržitelný rozvoj; Sustainability reporting; Corporate sustainability; Environmental reporting; Vykazování udržitelnosti; Environmentální reporting; Podniková udržitelnost;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General

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