Ethics and Sustainability Reporting
There is a developing view, in academic circles, among leading practitioners and
sections of the wider public, that many corporate social responsibility approaches do
not achieve a position in business that is sufficiently dominant to be transformative of
corporate behaviour and performance. This being concerned with the objective of
meeting the legitimate sustainability expectations of stakeholders.
In this context, critically discuss whether non–financial reporting initiatives such as
triple bottom line–based frameworks (e.g. TBL, GRI), Integrated Reporting (IR) or
alignment with the Sustainable Development Goals (SDGs) contribute to businesses
legitimately connecting with the societies in which are embedded.
