Why do companies not produce sustainability reports?

Stubbs, Wendy, Higgins, Colin and Milne, Marcus 2013, Why do companies not produce sustainability reports?, Business strategy and the environment, vol. 22, no. 7, pp. 456-470.

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Title Why do companies not produce sustainability reports?
Author(s) Stubbs, Wendy
Higgins, Colin
Milne, Marcus
Journal name Business strategy and the environment
Volume number 22
Issue number 7
Start page 456
End page 470
Total pages 15
Publisher Wiley-Blackwell
Place of publication Chichester, England
Publication date 2013-11
ISSN 0964-4733
Keyword(s) sustainability reporting
social and environmental reporting
Summary Sustainability reporting emerged on the corporate scene nearly 30 years ago as a key mechanism through which business organisations would manage a transition to a new business landscape dominated by greater concern and consciousness about sustainability. While it has become something of a feature on the corporate agenda in some parts of the world, the majority of business organisations do not undertake this type of reporting. This paper explores why 23 of Australia's top 200 companies do not undertake sustainability reporting. The study is situated in the context of a considerable literature that promised numerous benefits to be derived from this type of reporting. The paper uncovers various social and organisational factors that raise some new questions about legitimacy theory, corporate accountability and the spread and uptake of this organisational practice.
Language eng
Field of Research 150303 Corporate Governance and Stakeholder Engagement
Socio Economic Objective 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
HERDC Research category C1 Refereed article in a scholarly journal
Copyright notice ©2013, Wiley-Blackwell Publishing
Persistent URL http://hdl.handle.net/10536/DRO/DU:30058391

Document type: Journal Article
Collection: Deakin Graduate School of Business
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