Current deficiencies and paths for future improvement in corporate sustainability reporting

Kjaergaard, Thomas, Schleper, Martin C and Schmidt, Christoph G (2015) Current deficiencies and paths for future improvement in corporate sustainability reporting. In: Zijm, Henk, Klumpp, Matthias, Clausen, Uwe and ten Hompel, Michael (eds.) Logistics and supply chain innovation : bridging the gap between theory and practice. Springer International Publishing, Cham, pp. 67-84. ISBN 978-3-319-22287-5

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Abstract

Current 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.

Item Type: Book Section
Keywords: Sustainability reporting, best practices, capabilities, supply chain, International Accountability Standards
Schools and Departments: School of Business, Management and Economics > Business and Management
Subjects: H Social Sciences
H Social Sciences > H Social Sciences (General)
Depositing User: Martin Schleper
Date Deposited: 18 Jun 2018 09:59
Last Modified: 18 Jun 2018 09:59
URI: http://sro.sussex.ac.uk/id/eprint/76557

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