Portal de Periódicos da CAPES

Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance

2021; Multidisciplinary Digital Publishing Institute; Volume: 13; Issue: 2 Linguagem: Inglês

10.3390/su13020940

2071-1050

Anca Băndoi, Claudiu George Bocean, Mara Del Baldo, Lucian Mandache, Leonardo Geo Mănescu, Cătălina Soriana Sitnikov,

Sustainable Supply Chain Management

In terms of sustainability, traditional disclosure does not provide the necessary information to all stakeholders, mainly addressing the company’s shareholders’ expectations. As a result, organisations need to disclose more non-financial information, which implies social and environmental issues. Many organisations currently provide sustainability reports in addition to the annual management reports containing financial and economic data. Several studies have focused on adopting practices and tools in the sustainability area and their overlap with traditional managerial techniques and tools. Nevertheless, integration involves a harmonising process, compatibility and alignment between different management practices. This study aims to assess the impact that the inclusion of sustainable reporting practices in corporate management reports has on economic performance, and to support filling the gap in the specific literature by proposing an integrated reporting model achieved through a harmonising process, compatibility and alignment.