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Current deficiencies and paths for future improvement in corporate sustainability reporting

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posted on 2023-06-09, 13:48 authored by Thomas Kjaergaard, Martin Schleper, Christoph G Schmidt
Current International Accountability Standards for sustainability reporting, such as The United Nations Global Compact and the Global Reporting Initiative are subject to criticism from both research and practice. Through interviews with key informants from audit firms and a systematic literature review, we identify major deficiencies in current corporate sustainability reporting practices. Based on these findings, we derive five propositions which address the need for future improvements. We conclude the article with an outlook on future paths for an improved sustainability reporting framework focusing on intra- and inter-organizational capabilities and best practices.

History

Publication status

  • Published

File Version

  • Published version

Publisher

Springer International Publishing

Volume

1

Page range

67-84

Book title

Logistics and supply chain innovation : bridging the gap between theory and practice

Place of publication

Cham

ISBN

978-3-319-22287-5

Department affiliated with

  • Business and Management Publications

Full text available

  • No

Peer reviewed?

  • Yes

Editors

Matthias Klumpp, Uwe Clausen, Henk Zijm, Michael ten Hompel

Legacy Posted Date

2018-06-18

First Compliant Deposit (FCD) Date

2018-06-15

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