This book proposes an integrated approach to sustainability reporting, the goal being to overcome certain limitations of the well-established additive approach, where the reporting of environmental, social and economic issues is sequential, but separate. It argues that, in order to successfully...

Stakeholder Engagement and Sustainability Reporting- Front Cover -- Stakeholder Engagement and Sustainability Reporting -- Title Page -- Copyright Page -- Dedication -- Contents -- List of figures -- List of tables -- Foreword by Linda Thorne -- Acknowledgements -- Chapter 1: Introduction --...

Purpose: This study aims to assess if online interaction through social media, particularly Facebook, Twitter and YouTube, represents an effective stakeholder engagement mechanism in order to define the contents of social, environmental or sustainability reporting (SESR)....

chapter 1 Introduction -- chapter 2 Business and sustainability -- chapter 3 Materiality in sustainability reporting -- chapter 4 A theory of stakeholder engagement -- chapter 5 An empirical overview of stakeholder engagement in sustainability reports -- chapter 6 Conclusions.

Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses...