Corporate sustainability reports are supposed to provide a complete and balanced picture of corporate sustainability performance. They are, however, usually voluntary and thus prone to interpretation and even greenwashing tendencies. To overcome this problem, the Global Reporting Initiative...

Sustainability reporting and assurance of sustainability reports have been used by organizations in an attempt to provide accountability to their stakeholders. A better understanding of current practices is important to provide a base for comparative and trend analyses. This paper aims to...

Existing approaches to sustainability assessment are typically characterized as being either “top–down” or “bottom–up.” While top–down approaches are commonly adopted by businesses, bottom–up approaches are more often adopted by civil society organizations and communities....

Recent years have witnessed a steady growth of the number of firms that report on social and environmental information in separate reports, usually according to international standards, like the Global Reporting Initiative. This process has become more important in Spain than in other European...

This study analyses the evolution of sustainability reporting in Italian listed companies taking into account some differences between 2002 and 2011 reporting practices. The analysis is aimed at showing the presence of normative and mimetic isomorphic pressures towards sustainability reporting...