ICSA International: CSR Reporting
Gaby Oetterli
Abstract
Gaby Oetterli
Abstract
Shareholders are calling for more information on how companies evaluate and manage the social and environmental impact of their activities. The article explains the concept of corporate social responsibility (CSR), the importance of corporate sustainability and the reasons why more companies are undertaking CSR or sustainability reporting. The growing trends in CSR reporting since the 1990s are also discussed.
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Shareholders are calling for more information on how companies evaluate and manage the social and environmental impact of their activities. The article explains the concept of corporate social responsibility (CSR), the importance of corporate sustainability and the reasons why more companies are undertaking CSR or sustainability reporting. The growing trends in CSR reporting since the 1990s are also discussed.
Key concepts: Corporate social responsibility, Sustainability reporting, Sustainability, Accounting, Business, Shareholder, Corporate sustainability, Corporate governance