THE THEORY AND PRACTICE OF CORPORATE SUSTAINABILITY REPORTING: A REVIEW OF THE LITERATURE AND SUGGESTIONS FOR THE FUTURE

摘要

Triple Bottom Line (TBL) reporting has the objective of including social, economic, andenvironmental reporting practices in a company’s annual report. Recent literature has suggestedthat a company’s strategy, management, and performance, in dealing with opportunities andrisks, associated with the economic, environmental, and social challenges, can be evaluated,measured, and reported. In our paper we cite TBL research, benefits, as well as corporatereporting practices.