Corporate Sustainability Reporting

Focusing on the evolution of corporate sustainability reporting, this book examines the legitimacy challenges faced by these reports among stakeholders and shareholders. It critiques the quality and intentions behind sustainability reports based on a review of literature from 13 prestigious accounting journals published between 2005 and 2015. Key questions addressed include how to ensure and enhance report quality, the impact on decision-making and corporate strategies, and the reasons for stakeholder skepticism regarding report credibility.