The Evolution of Sustainability Reporting
Document Type
Article
Publication Date
3-2014
Abstract
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.
Publication Information
English, Denise M. and Schooley-Pettis, Diane K.. (2014). "The Evolution of Sustainability Reporting". CPA Journal, 26-35.