Home  Journals  International Accounting  21(171) - 2011 June

Why does a public company report on the matter of sustainable development: views of readers and reporters

Available online: 7 June 2011

Subject Heading: REFORMING OF THE REPORTING

JEL Classification: 

The article analyses the information on the public companies’ sustainability matters gained from the survey conducted by the auditing company KPMG, the strategy consultancy «SustainAbility» and the sustainability communications agency «Futerra» commissioned by the Global Reporting Initiative (GRI). The reasons for reporting in the field of sustainable development are discussed. Reporting trust factors are evaluated in the article. The decisions of readers made on the base of sustainability reports are examined.

Keywords: sustainable development, reasons for reporting, reporting trust, readers’ decisions

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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