Sustainability reporting frameworks

Nigel Finch

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contributionpeer-review


The aim of this paper is to explore the literature regarding sustainability and extended reporting frameworks. We starts by defining corporate social responsibility (CSR) and sustainability and adopting the view that these terms have similar meanings and are often used interchangeably to mean the same thing. Next, we outline a brief overview of the historical development of the concepts of sustainability, which will lead into an analysis of the five major frameworks covered in the literature: (1) agency view; (2) corporate social performance view; (3) resource-based view; (4) supply and demand view; and (5) the stakeholder view, which is the dominant view. Following this, we look at understanding stakeholders and their importance in sustainability and conclude with some observations about sustainability frameworks, and the motivations of companies for increased disclosure with their stakeholders. These motivation focus on the long-run corporate benefits including improved financial performance of the firm, increased competitive advantage, profit maximisation, and the long-term success of the firm.
Original languageEnglish
Title of host publicationProceedings of the Allied Academies International Internet Conference
EditorsJo Ann Carland, Jim Carland
Place of PublicationCullowhee, NC
PublisherAllied Academies
Number of pages5
Publication statusPublished - 2005
EventAllied Academies International Internet Conference (8th : 2005) - Las Vegas, NV
Duration: 18 Jul 200531 Jul 2005


ConferenceAllied Academies International Internet Conference (8th : 2005)
CityLas Vegas, NV


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