A review of corporate sustainability reporting tools (SRTs)

作者：Siew Renard Y J^*

来源：Journal of Environmental Management, 2015, 164: 180-195.

DOI：10.1016/j.jenvman.2015.09.010

• ESG
• Corporate social responsibility
• Sustainability reporting tools (SRTs)
• Frameworks
• Standards
• Ratings
• Indices
• Literature review

Sustainability reporting has been increasingly adopted by corporations worldwide given the demand of stakeholders for greater transparency on both environmental and social issues. The popularity of such reporting is evidenced by the development of a range of tools in the last two decades Global Reporting Initiative (GRI), AA1000 and Carbon Disclosure Project (CDP) inter alia. These tools, referred to collectively as corporate sustainability reporting tools (SRTs) are important as they serve to inform the progress of corporations towards achieving sustainability goals. However, the rapid growth of corporate SRTs, with different criteria and methodology has created major complications for stakeholders. This paper makes a genuine contribution by providing a review of some of these major tools, spanning across a wide spectrum - framework, standards, ratings and indices. A critique of SRTs is also given. Institutional investors, governments, practitioners and individuals may find this review useful in terms of understanding the nature of different corporate SRTs. As well, it can serve as a useful reference for the development of the next generation of corporate SRTs.

• 出版日期2015-12-1