Construct · 1 fields · 1 citations

sustainability reporting: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
sustainabilityreporting1 CONSTRUCTSustainability reportingHAHN · ACCOUNTING

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Accounting

public disclosure of an organization's environmental, social and governance performance.

In accounting, sustainability reporting refers to public disclosure of an organization's environmental, social and governance performance. This meaning comes from Hahn (2013) in Journal of Cleaner Production.[1]

Unit
Recovery means
Measured by

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Nearby constructs

disclosure6 fields · 14 citationsjingle · one name, six constructsgovernance4 fields · 5 citationsjingle · one word, four constructsmateriality5 fields · 11 citationsjingle · one word, five constructs

References

  1. Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: a review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5-21. https://doi.org/10.1016/j.jclepro.2013.07.005

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