Sustainability Reporting and Corporate Accountability

Book Title: Sustainable Innovation and Global Business Practices

Editors: Dr. D. Kinslin, Dr. K.A. Janardhanan, Dr. M.C. Shibin Tad, and Dr. D. Deekshith

ISBN: 978-81-69297-56-1

Chapter: 4

DOI: https://doi.org/10.59646/724/4

Author: Dr. D. Deekshith D

Abstract

This chapter explores the growing importance of sustainability reporting and corporate accountability in the context of corporate social responsibility (CSR). It defines sustainability reporting and discusses its significance in promoting transparency and accountability to stakeholders. The chapter examines key frameworks and standards for sustainability reporting, such as the Global Reporting Initiative (GRI) and the Sustainability Accounting Standards Board (SASB). It highlights the relationship between sustainability performance and overall business performance, emphasizing how sustainability reporting can enhance stakeholder trust and brand reputation. The chapter also addresses challenges organizations face when preparing sustainability reports, such as data collection and measurement difficulties. Finally, it predicts future trends in sustainability reporting and the role of technology in enhancing reporting practices.