The DOI matches its Crossref record; 10 of the 10 references it cites were found in a registry or an index.
A decade of sustainability reporting: developments and significance
Open accessAbstract
Since the publication of the first separate environmental reports in 1989, the number of companies that has started to publish information on its environmental, social or sustainability policies and/or impacts has increased substantially. This article gives an overview of worldwide trends in the frequencies of reporting in the past decade, based on surveys carried out since the early 1990s. Although clear differences between countries and sectors can be noted, reporting continues to rise, and there is a clear tendency towards the inclusion of societal, and sometimes also financial, issues. The article also analyses the latest developments with regard to the contents of these sustainability reports, focusing on economic aspects and business drivers, stakeholder dialogue and feedback, and benchmarking of performance. The final section discusses the significance of reporting, introducing the concept of 'implementation likelihood', and the components of an analytical scheme to assess this for sustainability reports.
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Citations
Cites
Trends in sustainability reporting by the Fortune Global 250
Kolk, A. (2003) · Business Strategy and the Environment · doi:10.1002/bse.370 · Cited by 614
Self-citation(2018) · Human Rights Documents Online · doi:10.1163/2210-7975_hrd-9922-2015006 · Cited by 343
Ball, A., Owen, D. L., & Gray, R. (2000) · Business Strategy and the Environment · doi:10.1002/(sici)1099-0836(200001/02)9:1<1::aid-bse227>3.0.co;2-h · Cited by 304
The evolution of environmental management: from stage models to performance evaluation
Kolk, A., & Mauser, A. (2002) · Business Strategy and the Environment · doi:10.1002/bse.316 · Cited by 286
Self-citationEnvironmental reporting by the Fortune Global 250: exploring the influence of nationality and sector
Kolk, A., Walhain, S., & van de Wateringen, S. (2001) · Business Strategy and the Environment · doi:10.1002/1099-0836(200101/02)10:1<15::aid-bse275>3.0.co;2-y · Cited by 229
Self-citationKPMG International Survey of Corporate Sustainability Reporting 2002
Kolk, A., van der Veen, M. L., Hay, K., & Wennink, D. (2002) · UvA-DARE (University of Amsterdam) · Cited by 181
Self-citationSustainability Reporting Guidelines
Castelo, B. M. (2013) · Encyclopedia of Corporate Social Responsibility · doi:10.1007/978-3-642-28036-8_619 · Cited by 158
KPMG International survey of environmental reporting 1999
Kolk, A., van der Veen, M. L., van de Wateringen, S. L., van der Veldt, D., & Walhain, S. (1999) · UvA-DARE (University of Amsterdam) · Cited by 133
Self-citationGUNNINGHAM, N. A., Phillipson, M., & Grabosky, P. N. (1999) · Business Strategy and the Environment · doi:10.1002/(sici)1099-0836(199907/08)8:4<225::aid-bse206>3.0.co;2-4 · Cited by 52
Scoring Corporate Environmental Reports for Comprehensiveness: A Comparison of Three Systems
Morhardt, J. E. (2001) · Environmental Management · doi:10.1007/s002670010196 · Cited by 51
Cited by
Scrutiny, Norms, and Selective Disclosure: A Global Study of Greenwashing
Marquis, C., Toffel, M. W., & Zhou, Y. (2016) · Organization Science · doi:10.1287/orsc.2015.1039 · Cited by 1,680
Voluntary environmental disclosure quality and firm value: Further evidence
Plumlee, M., Brown, D., Hayes, R. M., & Marshall, R. S. (2015) · Journal of Accounting and Public Policy · doi:10.1016/j.jaccpubpol.2015.04.004 · Cited by 1,031
Information Systems Innovation for Environmental Sustainability1
Melville, N. P. (2010) · MIS Quarterly · doi:10.2307/20721412 · Cited by 868
An Analysis of Indicators Disclosed in Corporate Sustainability Reports
Roca, L. C., & Searcy, C. (2012) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2011.08.002 · Cited by 670
Organizational learning to manage sustainable development
Siebenhüner, B., & Arnold, M. (2007) · Business Strategy and the Environment · doi:10.1002/bse.579 · Cited by 320
Metadata
- Authors
- Kolk, A.
- Venue
- International Journal of Environment and Sustainable Development
- Publisher
- Inderscience Publishers
- Published
- 2004
- Volume
- 3
- Issue
- 1
- Pages
- 51
- ISSN
- 1474-6778 (ISSN-L)
- 1478-7466
- OpenAlex
- W2164531038
- Cited by
- 409
- References
- 10
- FWCI
- 29.97
- Type
- journal article
- Language
- en
- Open access
- green
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Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
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