個案資料

Sustainable development-organizing an organization in a way that it can function in the long term-began gaining global attention in 1983 when the United Nations created the Brundtland Commission to offer various ways to save the human environment and natural resources and promote economic and social development. Corporate sustainability not only depends on the business's ability to function over a long period but also on sustainable relationships with stakeholders. This text offers a comprehensive perspective covering salient aspects of sustainable development with chapters contributed by experts from various countries. It provides guiding principles and tools for transformation and generates knowledge about sustainable organizational designs, sustainable business models, co-creating value with multiple stakeholders, and organizational transformation for sustainability. Written for students, faculty, researchers, professionals, and practitioners in the corporate world, this book will be a valuable resource in promoting sustainable development. Chapter 10 discusses the importance of corporate social responsibility (CSR) reporting. A brief history of CSR reporting and how it has evolved and grown is provided. CSR reporting can be transformed into sustainability reporting in three stages: carrying out tactical actions related to specific issues, finding commonalities between issues, and integrating a sustainability strategy framework and reporting with a company's business strategies and stakeholder's expectations. All three stages are explored. The materiality assessment process is also outlined, including the need to define reporting boundaries, prioritize issues, and revise. Sustainability reporting will only become more widespread and less voluntary in the future.

• Business and society
• Corporate social responsibility
• Social enterprise
• Business management
• Company reputation
• Environmental sustainability
• Sustainable business practices