Corporate Sustainability Reporting. An analysis of accounting literature within the last decade

      Аннотация: Corporate sustainability reporting has gained interest in accounting research during recent years. Thereby, literature has shown that corporate sustainability reports face legitimacy issues among stakeholders and shareholders. Several articles among different high-rated accounting journals question the quality and intentions of sustainability reports. Questions as how the quality of sustainability reports can be assured and improved, how sustainability reports influence decision-making and corporate strategies, or why it is difficult for stakeholder to accept the quality of sustainability reports have emerged. This book analyses relevant accounting literature to assess the development of corporate sustainability reporting research during the last decade. Therefore, accounting research regarding corporate sustainability reporting in 13 high rated accounting journals preferably published between 2005 and 2015 have been reviewed.

Ключевые слова: Corporate Sustainability Reporting, Nachhaltigkeit, reporting, Sustainability