Transparency, Incentives, and Reputation: Towards a Differentiated Approach in Corporate Sustainability Reporting

The foundational principles of corporate sustainability reportingCorporate sustainability reporting (Valentin Jentsch) are transparency, incentives, and reputation. This chapter provides for theoretical analyses, empirical findings, and conceptual innovations, making the case for a differentiated approach in corporate sustainability reporting. The chapter links the audience of sustainability reports to the concepts of materiality, scope, reporting, standards, and assurance, argues for two different report formats for shareholders and stakeholders, and discusses the role of sustainability ratingsSustainability ratings(Valentin Jentsch).