TY - CHAP
T1 - Implementing an inaugural sustainability reporting process
T2 - An abstract
AU - Nikolaeva, Ralitza
AU - Dudik, Anna
AU - Lages, Carmen
N1 - Publisher Copyright:
© 2018, Springer International Publishing AG.
PY - 2018
Y1 - 2018
N2 - Since there are no formal requirements for corporate sustainability reporting, companies often need advice on how to approach it. The process requires a set of diverse resources and capabilities to implement it. However, organizations are unaware of precisely which ones are essential to embark on the reporting effort, thus necessitating guidelines for first-time reporting. Prior studies report that companies’ major deterrents of producing sustainability reports include data collection difficulties, choice of performance indicators and materiality analysis, reporting format, stakeholder involvement, sensitivity of disclosed information, costs, and effort.
AB - Since there are no formal requirements for corporate sustainability reporting, companies often need advice on how to approach it. The process requires a set of diverse resources and capabilities to implement it. However, organizations are unaware of precisely which ones are essential to embark on the reporting effort, thus necessitating guidelines for first-time reporting. Prior studies report that companies’ major deterrents of producing sustainability reports include data collection difficulties, choice of performance indicators and materiality analysis, reporting format, stakeholder involvement, sensitivity of disclosed information, costs, and effort.
UR - http://www.scopus.com/inward/record.url?scp=85125203103&partnerID=8YFLogxK
U2 - 10.1007/978-3-319-68750-6_15
DO - 10.1007/978-3-319-68750-6_15
M3 - Chapter
AN - SCOPUS:85125203103
T3 - Developments in Marketing Science: Proceedings of the Academy of Marketing Science
SP - 49
EP - 50
BT - Developments in Marketing Science
PB - Springer Nature
ER -
