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Sustainability Reporting: The Black Box

In: Rethinking Corporate Sustainability in the Era of Climate Crisis

Author

Listed:
  • Raz Godelnik

    (The New School)

Abstract

Reporting non-financial data has become a key element of corporate sustainability. Most public companies now offer regular updates on their progress toward voluntary sustainability commitments, reflecting a growing demand from investors and other stakeholders for greater transparency on sustainability-related issues. This chapter examines the evolution of sustainability reporting (SR), including the development of reporting standards and frameworks (e.g., GRI, SASB, IIRC), and their different approaches to SR. It questions SR’s overall effectiveness in terms of advancing corporate sustainability meaningfully, looking under the hood of SR to study it from a systemic point of view. This inquiry considers three possible explanations for SR’s shortcomings: applying a “mechanical” approach instead of a “biological” one, having little to no context, and adhering to a sustainability-as-usual mindset.

Suggested Citation

  • Raz Godelnik, 2021. "Sustainability Reporting: The Black Box," Springer Books, in: Rethinking Corporate Sustainability in the Era of Climate Crisis, chapter 0, pages 41-65, Springer.
    • Handle: RePEc:spr:sprchp:978-3-030-77318-2_3
    DOI: 10.1007/978-3-030-77318-2_3
    as

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