Sustainability reports: who is reading the things?

Source: The Guardian blog, 26 January 2011

Controversial and occasionally mysterious, the explosion of these vessels of transparency and accountability continues. Was the first true corporate social responsibility (CSR) report written by Shell in 1991 or by Ben & Jerry’s in 1989? Is sustainability reporting the same as CSR, environment, social and corporate governance (ESG), or citizenship reporting? And who is actually reading the things?

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