Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability … report positive and negative aspects of an organization’s sustainability performance. However, the reporting of “negative … content analysis of GRI-oriented sustainability reports from companies listed on the US Dow Jones Industrial Average Index and …

Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to … comparative and trend analyses. This paper aims to consolidate and provide information on sustainability reporting, assurance of … sustainability reports and types of assurance providers. Another aim of this paper is to provide a descriptive analysis of these …

sustainability-related norms, thus acquiring and upholding a societal license to operate. ESG performance and disclosure help …

The main purpose of this paper is to better understand how sustainability rating agencies, through discourse, promote … ideology of numbers is reflected on websites and public documents published by a range of sustainability rating agencies. Our …