The Evolution of Sustainability Reporting
Businesses are increasingly motivated to address sustainability issues and related risks. Several factors have driven this heightened awareness, including regulation, pressure from investors and customers, an internal commitment to environmental responsibility, a desire to remain competitive, and the valuable goodwill that these activities generate. Disclosure requirements are transitioning from voluntary to mandatory as sustainability reporting becomes required - not only by regulators, but also by stakeholders.
English, Denise M. and Schooley-Pettis, Diane K.. (2014). "The Evolution of Sustainability Reporting". CPA Journal, 26-35.
This document is currently not available here.