An exposé of the challenging practice development of sustainability reporting : From the first wave to the EU directive (2014/95/EU)
This chapter sets out to give an exposé of how sustainability reporting has developed into a global reporting practice. It gives a theoretical background to why companies (should) engage in sustainability reporting. Three arguments for providing sustainability reporting are at focus i) gaining, maintaining and/or repairing legitimacy, ii) improving stakeholder relations and iii) decreasing informa