Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/168809
Authors: 
Albu, Nadia
Albu, Catalin Nicolae
Dumitru, Madalina
Dumitru, Valentin Florentin
Year of Publication: 
2013
Citation: 
[Journal:] Amfiteatru Economic Journal [ISSN:] 2247-9104 [Volume:] 15 [Year:] 2013 [Issue:] Special No. 7 [Pages:] 729-742
Abstract: 
Over the last years an increasing number of companies issued Corporate Social Responsibility (CSR) or Sustainability Reports to complement their traditional financial reporting. Companies use various sustainability reporting standards or develop their own reporting frameworks starting from the existing ones. This variation of practices pointed out by empirical research raises questions about the quality and comparability of sustainability reporting, its role in the sustainable development, and also about the suitability of accepting the plurality of reporting frameworks or the need for convergence. This study aims to investigate the issues of plurality and convergence in sustainability reporting standards, by mobilizing the discourses on regulation and the case of a group of companies in the IT industry in order to shed some light on the current challenges in this area. We frame a discussion on the opportunities and pitfalls of convergence in sustainability reporting regulations and contribute to a better understanding of this issue by academics, preparers, users and standard setters.
Subjects: 
sustainability reports
sustainability reporting standards
plurality
convergence
IT companies
JEL: 
M14
Q56
Creative Commons License: 
http://creativecommons.org/licenses/by/4.0/
Document Type: 
Article

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