[Past Issues] [TOC]

A Comparative Analysis of Sustainability Reports Published by Global Enterprises: Standalone CSR Versus Integrated Reporting

Mert Demir and Maung K. Min

The BRC Academy Journal of Business

Volume 11

Number 1

Print ISSN: 2152-8721 Online ISSN: 2152-873X

Date: April 15, 2021

First Page 27

Last Page 55

DOI: https://dx.doi.org/10.15239/j.brcacadjb.2021.11.01.ja02

Abstract

While standalone corporate social responsibility (CSR) reports continue to dominate the sustainability reporting space, integrated reports, combining financial and non-financial information, have emerged as a new approach to provide a more complete picture of a company’s overall performance. This study undertakes a comparative analysis of these two CSR reporting models by drawing upon relevant academic theories in the field of sustainability reporting.

Download Paper

Web Appendix Is Available