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Current deficiencies and paths for future improvement in corporate sustainability reporting
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posted on 2023-06-09, 13:48 authored by Thomas Kjaergaard, Martin Schleper, Christoph G SchmidtCurrent International Accountability Standards for sustainability reporting, such as The United Nations Global Compact and the Global Reporting Initiative are subject to criticism from both research and practice. Through interviews with key informants from audit firms and a systematic literature review, we identify major deficiencies in current corporate sustainability reporting practices. Based on these findings, we derive five propositions which address the need for future improvements. We conclude the article with an outlook on future paths for an improved sustainability reporting framework focusing on intra- and inter-organizational capabilities and best practices.
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Publication status
- Published
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- Published version
Publisher
Springer International PublishingExternal DOI
Volume
1Page range
67-84Book title
Logistics and supply chain innovation : bridging the gap between theory and practicePlace of publication
ChamISBN
978-3-319-22287-5Department affiliated with
- Business and Management Publications
Full text available
- No
Peer reviewed?
- Yes
Editors
Matthias Klumpp, Uwe Clausen, Henk Zijm, Michael ten HompelLegacy Posted Date
2018-06-18First Compliant Deposit (FCD) Date
2018-06-15Usage metrics
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