Sustainability Reporting: History and Development

Abstract

This chapter covers the history and development of sustainability reporting. Four phases are discussed; the first phase began during the 1950s and this is associated with the development of the term corporate social responsibility (CSR). The second phase explains the development of the ‘environmental dimension’ which started in the 1980s. The third phase was in the early 1990s, and the concept of sustainability reporting covering the social, environmental and economic dimensions has been appearing. The last phase was in 2010, where the GRI announced the integrated reporting framework which brings together economic, environmental, social and governance information.

Citation

Buallay, A.M. (2022), "Sustainability Reporting: History and Development", International Perspectives on Sustainability Reporting, Emerald Publishing Limited, Leeds, pp. 43-51. https://doi.org/10.1108/978-1-80117-856-320221003