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Sustainability Reporting: A Challenge Worthwhile

In: Sustainable Entrepreneurship

Author

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  • Matthias S. Fifka

    (Cologne Business School
    University of Dallas)

Abstract

Sustainability reporting (SR) is increasingly becoming a standard, especially among large companies, and the publication of a respective report can be considered a common business practice nowadays among multinational corporations. In a recent study, KPMG (2011) found that 95 % of the world’s largest 250 corporations issued such a report. 10 years earlier, only 45 % had done so (KPMG 2002). Moreover, SR has not only become a standard, it has also gradually been standardized with regard to the content disclosed. In 2011, already 80 % of the world’s largest 250 corporations applied the guidelines provided by the Global Reporting Initiative (GRI) for determining the contents of their reports.

Suggested Citation

  • Matthias S. Fifka, 2014. "Sustainability Reporting: A Challenge Worthwhile," CSR, Sustainability, Ethics & Governance, in: Christina Weidinger & Franz Fischler & René Schmidpeter (ed.), Sustainable Entrepreneurship, edition 127, pages 235-247, Springer.
    • Handle: RePEc:spr:csrchp:978-3-642-38753-1_16
    DOI: 10.1007/978-3-642-38753-1_16
    as

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