The recent history of environmental and social reporting
The text discusses the reasons for the dramatic increase in the practice of corporate environmental reporting in the 1990s, particularly in Europe, North America and Japan. The authors conclude that environmental reporting has been mainstreamed in the past decade and that independent verification of environmental statements have developed into an important business sector for consultancies. The overview predicts that, in line with the concept of triple-bottom-line accountability, financial, environmental and social reports are likely to be developed further and become integrated.
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