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Sustainability Reporting Insights: Theories and Practices

In: Sustainable Economic Development

Author

Listed:
  • Iza Gigauri

    (The University of Georgia)

  • Ioseb Gabelaia

    (Kaunas Kolegija Higher Education Institution
    Graceland University)

Abstract

Scholars have increasingly devoted attention to the concept of sustainability reporting, which includes business outcomes related to non-financial performance and achievements in the domain of corporate social responsibility (CSR). Modern companies are expected to contribute to achieving the Sustainable Development Goals (SDGs) to tackle the grand challenges of our times. In this regard, CSR disclosure seeks to provide information about a company’s environmental, social, and governance (ESG) performance, as well as its efforts in areas such as sustainability, community engagement, employee welfare, ethical practices, and more. Its primary purpose is to ensure transparency, accountability, trust, and reputation. Thus, it is not only sustainability results that are significant, but also the reporting and dissemination of information about the company’s accomplishments in this area. This chapter is focused on exploring current trends in sustainability reporting and discusses theories that support CSR activities and reporting initiatives. It examines the peculiarities and impact of CSR and the SDGs on business organizations, including the role of board diversity in implementing and reporting on sustainability performance. The chapter presents the results of a case study on sustainability performance and reporting of three enterprises. Finally, future study avenues are suggested.

Suggested Citation

  • Iza Gigauri & Ioseb Gabelaia, 2025. "Sustainability Reporting Insights: Theories and Practices," Springer Books, in: Mirela Panait & Iza Gigauri & Lukman Raimi (ed.), Sustainable Economic Development, chapter 0, pages 109-131, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-96224-0_5
    DOI: 10.1007/978-3-031-96224-0_5
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