Details

Autor(en) / Beteiligte

• Albu, Nadia
• Albu, Catalin Nicolae
• Dumitru, Madalina
• Dumitru, Valentin Florentin

Titel

Plurality or convergence in sustainability reporting standards?

Ist Teil von

• Amfiteatru economic, 2013-11, Vol.15 (Special No. 7), p.729-742

Ort / Verlag

Bucharest: The Bucharest University of Economic Studies

Erscheinungsjahr

2013

Link zum Volltext

Quelle

Free E-Journal (出版社公開部分のみ）

Beschreibungen/Notizen

• Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the existing ones. This variation of practices pointed out by empirical research raises questions about the quality and comparability of sustainability reporting, its role in the sustainable development, and also about the suitability of accepting the plurality of reporting frameworks or the need for convergence. This study aims to investigate the issues of plurality and convergence in sustainability reporting standards, by mobilizing the discourses on regulation and the case of a group of companies in the IT industry in order to shed some light on the current challenges in this area. We frame a discussion on the opportunities and pitfalls of convergence in sustainability reporting regulations and contribute to a better understanding of this issue by academics, preparers, users and standard setters.