Corporate sustainability reporting has a long history going back to environmental reporting. The first environmental reports were published in the late 1980s by companies from the chemical industry which had serious image problems. The other group of early reporters was a group of engaged SME with very advanced environmental management systems.
The European development in the 1990s was influenced by EMAS and the growing number of EMAS Statements. At the end of the century more than 5000 EMAS Statements were available to the public.
At the end of the 1990s more and more companies started to enlarge their environmental reports to include social issues, and sustainability reporting developed.
The most important drivers for the quality of sustainability reports are the guidelines of the
Global Reporting Initiativeaward schemes ( [http://www.accaglobal.com/sustainability/awards/ e.g. from ACCA] ) or rankings ( [http://www.ranking-nachhaltigkeitsberichte.de/index_e.html e.g. in Germany] )
Global Reporting Initiative
Sustainability metrics and indices
* [http://www.aicpa.org/pubs/jofa/dec2006/ballou.htm JournalOfAccountancy] has an article on corporate sustainability reporting
* [http://www.enviroreporting.com/ The International Corporate Sustainability Reporting Site] is an international site with actual news on Corporate Sustainability / CSR and environmental reporting
* [http://www.corporateregister.com/ CorporateRegister.com] is the world's largest online directory of corporate non-financial reports. Including over 18,000 CSR, sustainability, environmental and social reports
* [http://www.nfrcsr.org/ Non-Financial Reporting and CSR Resource Centre] is focused on the topic of environmental / sustainability / social reporting and provides fully descriptive links which are in its international section listed in 30 categories.
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