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Corporate sustainability: historical development and reporting practices

机译：企业可持续发展：历史发展和报告惯例

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Purpose - The purpose of this paper is to compare the sustainability disclosure methods-instruments practiced by the two most widely employed indexes/instruments (DJSI World and GRI-G3 Guidelines). The paper suggests that the newly created triple bottom line (TBL) reporting practices need to undergo further standardization and enforcement to avoid, or give early warnings about, future corporate mismanagement that leads to socio-economic consequences detrimental to investors and consumers in general. Design/methodology/approach - This paper utilizes sample firms from the DJSI World Index and the GRI-G3 Sustainability Guidelines membership list to draw inferences on sustainability indicators of performance. The authors compare the GRI reporting guidelines with the disclosure indicators of the DJSI World. Findings - The authors' findings suggest that TBL reporting has made enormous progress over the last two decades. However, the two widely used sustainability reporting instruments/indexes (DJSI World and GRI-G3 Guidelines) differ in disclosure practice-methods and the authors recommend that further standardization and enforcement is necessary. The authors' view is that the Securities and Exchange Commission (SEC) and Financial Accounting Standards Board (FASB) should become actively involved with the issue of standardization and enforcement of corporate socio-environmental disclosures. The paper presents evidence that investors have neither rewarded nor penalized firms for adhering to or violating sustainability matters in their corporate decisions. Practical implications - The authors argue for further standardization and enforcement with regard to the disclosure methods of the two widely used (GRI and DJSI) sustainability indicators in order to avoid future corporate mismanagement that leads to (systemic) economic and socio-environmental consequences detrimental to citizen investors and consumers in general. Originality/value - The research is of interest to academicians and practitioners who are interested in the theory and practice of sustainability reporting or TBL reporting. The findings suggest that this newly created disclosure instrument needs to undergo further standardization and enforcement for meaningful and accurate disclosure of economic-social and environmental performance. The authors' view is that the SEC and FASB should become actively involved with the issue of standardization and enforcement of socio-environmental disclosure of corporate sustainability.
机译：目的-本文的目的是比较两种最广泛使用的指标/工具（DJSI World和GRI-G3指南）实施的可持续性披露方法-工具。该文件建议，新创建的三重底线（TBL）报告做法需要进行进一步的标准化和强制执行，以避免或警告未来的公司管理不善，从而导致对投资者和消费者普遍不利的社会经济后果。设计/方法/方法-本文利用DJSI世界指数和GRI-G3可持续性指南成员名单中的样本公司来推断性能的可持续性指标。作者将GRI报告指南与DJSI World的披露指标进行了比较。调查结果-作者的调查结果表明，在过去的二十年中，TBL报告取得了巨大的进步。但是，两种广泛使用的可持续发展报告工具/指数（DJSI World和GRI-G3指南）在披露实践方法上有所不同，作者建议有必要进一步标准化和执行。作者认为，证券交易委员会（SEC）和财务会计准则委员会（FASB）应该积极参与企业社会环境披露的标准化和执行问题。本文提供的证据表明，投资者既未因坚持或违反公司决策中的可持续性事项而对其进行奖励，也未对其进行惩罚。实际意义-作者主张针对两个广泛使用的（GRI和DJSI）可持续性指标的披露方法进行进一步的标准化和强制执行，以避免将来的公司管理不善而导致对（系统）经济和社会环境的不利影响公民投资者和一般消费者。原创性/价值-对可持续性报告或TBL报告的理论和实践感兴趣的院士和从业人员感兴趣。调查结果表明，这种新创建的披露工具需要进行进一步的标准化和强制执行，以有意义，准确地披露经济，社会和环境绩效。作者认为，SEC和FASB应该积极参与公司可持续发展的社会环境披露的标准化和执行问题。

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