Essay specific features
November 3, 2016
No of pages / words:
9 / 2324
Rating of current essay:
Furthermore, the rapid growth of sustainability reporting is also well explained by positive accounting theories such as stakeholder theory and legitimacy theory.
Currently, the accepted voluntary framework for corporate sustainability worldwide is Global Reporting Initiative (GRI) 2002 Sustainability Reporting Guidelines...
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It goes beyond singe bottom line reporting which focus solely on the economic performance of the organization.
This essay is written following the trend that more and more companies are enlarging their annual report to include information related to social and environmental issues. First, the essay will provide some background information on sustainability reporting, then analyze the reason for its rapid development in relation to various accounting theories...
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