Sustainability reporting has gone through several waves of evolution over the past decade. These waves have flowed from simple website posting of information to the creation of Corporate Social Responsibility/Sustainability reports to reporting across the value chain (from suppliers to customers). Over the years, I have described these transitions at conferences.
Now, we are seeing a fourth wave arrive in integrated reporting: the consolidation of sustainability information and data into normal company reporting activities such as annual reports.
Read the full article (by Jeff Gowdy)