Motivated by the increase in sustainability reporting by corporations in recent times, this paper examines the extent to which these reports reflect underlying values and commitments of reporting organisations. We develop a set of assessment criteria based on the value levels contained in the European Corporate Sustainability Framework (ECSF) and apply these assessment criteria to analyse the sustainability reports prepared by two organisations in Australia; Anglo Coal Australia and VicSuper. The assessment criteria developed in this paper could be useful in providing a greater insight into the usefulness and meaningfulness of sustainability reports prepared by organisations.
|Number of pages||15|
|Journal||Journal of the Asia Pacific Centre for Environmental Accountability|
|Publication status||Published - 2008|
- European Corporate Sustainability Framework
- sustainability reporting
- value levels