Sustainability Reporting and New Governance: South Africa Marks the Path to Improved Corporate DisclosureCardozo Journal of International and Comparative Law (2015)
The past decade has seen a significant increase in corporate reporting of non-financial information. 1Figures compiled by the Global Reporting Initiative (GRI) on reports submitted to its database give a sense of the trajectory. 2 In 2004, GRI received 289 sustainability reports for inclusion in its database; in 2013, this number increased more than ten-fold to 3,755 reports. 3 Other organizations argue that the total number of sustainability reports is significantly higher. Corporate Register, for example, identified and studied over 6,500 such reports for 2012. 4 While there are disagreements as to whether this rate of increase will continue, 5 it seems clear that sustainability reporting is here to stay.
Publication DateWinter 2015
Citation InformationRuth Jebe. "Sustainability Reporting and New Governance: South Africa Marks the Path to Improved Corporate Disclosure" Cardozo Journal of International and Comparative Law Vol. 23 (2015) p. 233
Available at: http://works.bepress.com/ruth-jebe/1/