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Sustainability reporting is now a mainstream activity among large, global corporations. The majority of the largest corporations in the United States now produce sustainability reports, and several European countries either mandate corporations to produce some form of sustainability reports or are in serious consideration of such legislation. Although leading standards such as the Global Reporting Initiative have made significant advancements in setting out the types of information that corporations should publicly disclose, mandatory sustainability reports will not work as an effective policy mechanism unless they are placed in a system that can effectively utilize the information and cause corporations to change their policies and practices. Using insights from New Governance regulation and meta-regulation, this paper examines the current sustainability reporting industry, and explores potential breakdown points (e.g., conflicts of interest in information intermediaries) and possible future developments.
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- The Future of Sustainability Reporting as a Regulatory Mechanism
- Chapter 7
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