Konferenzbeitrag
The future of sustainability reporting – Institutional infrastructure and dynamics of the field
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2013
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Shaker Verlag
Zusammenfassung
In the 20 years since sustainability reporting first became a topic of broader interest in academia, business,
and governments, it has rapidly grown to a field of research (e.g. Fifka 2012), with increasing relevance
for companies, and more and more also of importance for capital markets and the financial community,
even in the eyes of professional investors (FSC and ACSI 2011; Sullivan and Gouldson 2012). At present,
sustainability reporting seems to become part of companies daily affairs, entering the business
mainstream, at least to a certain degree. Hence, for a growing number, not just for some pioneering
companies, the question is now how to report on sustainability issues, and no longer whether to report at
all. Regardless of national characteristics or other differences in country results and firm size (Fifka 2012),
this is not only true for leading edge companies in corporate sustainability and few sector leaders, but also
for global players and multinationals, stock-quoted and publicly traded companies, as well as for a number
of medium-sized or small companies. This trend is evidently a worldwide phenomenon, with North
America and Europe coming first, followed by the Asia-Pacific region, and even spreading to Africa.