During the last two decades, reporting of sustainability information has become widespread. While less than 100 firms reported such information twenty years ago, by 2013 more than 6,000 companies around the world were issuing sustainability reports. Governments and stock exchanges have promoted sustainability reporting by adopting regulations or listing requirements that often mandate this form of disclosure.
Ioannou & Serafeim (2014) The Consequences of Mandatory Corporate Sustainability Reporting: Evidence from Four Countries. Harvard Business School Working Paper 11-100 August 20, 2014
Question: Critically discuss how government or accounting body regulation of sustainability reporting (Corporate Social Reporting) could benefit company stakeholders.
Added on 26.10.2016 19:00
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