CSR/sustainability disclosure has gained more and more importance during the years, resulting in the development of different tools and frameworks devoted to better represent and communicate the firm’s performance to the stakeholders. In this paper a brief description of main frameworks, standards, and mechanisms proposed for CSR/sustainability voluntary disclosure is outlined, following an historical perspective. They are the social balance sheet, the environmental report, and the sustainability report. All of them may be considered in a broader sense as antecedents to the most recent proposal developed on this All of them may be considered in a broader sense as antecedents to the most recent proposal developed on this topic, the Integrated Report.
Key Tools and Frameworks for Sustainability Disclosure
PISTONI, ANNA ISIDE EUFEMIA
2015-01-01
Abstract
CSR/sustainability disclosure has gained more and more importance during the years, resulting in the development of different tools and frameworks devoted to better represent and communicate the firm’s performance to the stakeholders. In this paper a brief description of main frameworks, standards, and mechanisms proposed for CSR/sustainability voluntary disclosure is outlined, following an historical perspective. They are the social balance sheet, the environmental report, and the sustainability report. All of them may be considered in a broader sense as antecedents to the most recent proposal developed on this All of them may be considered in a broader sense as antecedents to the most recent proposal developed on this topic, the Integrated Report.
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