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2010•Research Bank (Australian Catholic University)Requires access

Sustainability Reporting: Rhetoric Versus Reality?

Lenore K. Pennington, Elizabeth More

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Abstract

Organisational sustainability requires companies to incorporate environmental, social and economic objectives into their operations. In response, there has been a notable increase in organisations reporting on environmental and social issues. This paper argues that sustainability reports cannot be relied on to credibly reflect companies' actions and commitment to environmental and social sustainability. With questions around reporting organisations' genuine commitment to sustainability, this paper reviews other frameworks to assess organisations' progress towards sustainability, and recommends a comprehensive model.

About this research paper

What this paper is about

Organisational sustainability requires companies to incorporate environmental, social and economic objectives into their operations. In response, there has been a notable increase in organisations reporting on environmental and social issues. This paper argues that sustainability reports cannot be relied on to credibly reflect companies' actions and commitment to environmental and social sustainability. With questions around reporting organisations' genuine commitment to sustainability, this paper reviews other frameworks to assess organisations' progress towards sustainability, and recommends a comprehensive model.

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OpenAlex reports 8 citations for this work. Citation counts describe recorded attention and do not establish research quality.

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Available abstract

Organisational sustainability requires companies to incorporate environmental, social and economic objectives into their operations. In response, there has been a notable increase in organisations reporting on environmental and social issues. This paper argues that sustainability reports cannot be relied on to credibly reflect companies' actions and commitment to environmental and social sustainability. With questions around reporting organisations' genuine commitment to sustainability, this paper reviews other frameworks to assess organisations' progress towards sustainability, and recommends a comprehensive model.

Key concepts: Sustainability, Project commissioning, Rhetoric, Social sustainability, Sustainability organizations, Sustainability reporting, Business, Publishing

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