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This chapter explores the tool of Sustainability ReportingSustainability Reporting (SR), with its definition, principles and purposes. It provides a description of the main framework used to prepare this kind of report, highlighting the strengths and critical issues of the document, as well as the main factors that favor its adoption.

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Sustainability Reporting (SR)

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  • 发表日期：

    2025年

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  • Valentina Minutiello

摘要

This chapter explores the tool of Sustainability ReportingSustainability Reporting (SR), with its definition, principles and purposes. It provides a description of the main framework used to prepare this kind of report, highlighting the strengths and critical issues of the document, as well as the main factors that favor its adoption.