Non-Financial Disclosure and Strategic Planning: Sustainability Reporting for Good Corporate Governance
Independent thesis Advanced level (degree of Master (One Year))Student thesis
A sustainability report is a tool to help organizations monitor and communicate economic, environmental, and social performance. A corporate strategic planning model is a tool that guides businesses through decision-making processes for sustainable competitive advantage and long-term economic success. While both tools can be used to move a company towards sustainability, the processes are usually not closely integrated. This project explores a closer integration of sustainability reporting and strategic planning for improved corporate governance and strategic sustainable development. We scrutinize the 2002 Global Reporting Initiative Sustainability Reporting Guidelines against a scientific principle definition of sustainability, pointing out current shortcomings and suggesting opportunities for improvement. An enhanced sustainability reporting model is proposed followed by an exploration of how this reporting model can bring value to the corporate strategic planning process.
Place, publisher, year, edition, pages
2005. , 87 p.
Non-financial disclosure, sustainability reporting, strategic planning, corporate governance, systems theory.
Social Sciences Interdisciplinary
IdentifiersURN: urn:nbn:se:bth-2252Local ID: oai:bth.se:arkivexB19BF865B909B23AC125711E0057962EOAI: oai:DiVA.org:bth-2252DiVA: diva2:829519
SLASL (Master programme in Strategic Leadership towards Sustainability
UppsokSocial and Behavioural Science, Law