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Why do companies not produce sustainability reports?

journal contribution
posted on 2013-11-01, 00:00 authored by W Stubbs, Colin HigginsColin Higgins, M Milne
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.

History

Journal

Business strategy and the environment

Volume

22

Issue

7

Pagination

456 - 470

Publisher

Wiley-Blackwell

Location

Chichester, England

ISSN

0964-4733

eISSN

1099-0836

Language

eng

Publication classification

C1 Refereed article in a scholarly journal

Copyright notice

2013, Wiley-Blackwell Publishing

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