Corporate Sustainability Reporting: Variations in Corporate Sustainability, Citizenship, and Social Responsibility Reporting
This paper's objective is to compare and contrast the ways global corporations measure and report on sustainability, social responsibility, and corporate citizenship. Standards and practices differ by company, by industry, and by country. Alternative approaches are provided by the Global Reporting Initiative (GRI), AccountAbility, the International Standards Organization (ISO), and many other groups including government agencies and social investing firms. There are also industry initiatives such as the Cement Sustainability Initiative for cement manufacturers and Responsible Care for chemical companies. Variations in these reporting standards are considered, strengths and weaknesses are identified, and suggestions for effective measurement and reporting are put forward.
Keywords: Sustainability Measurement, Sustainability Reporting, Corporate Social Responsibility, Corporate Citizenship
Dr. Karen Paul
Florida International University
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Ref: S07P0252