Abstract
The trend of sustainability reports has increased inexorably as the clamor by various stakeholders including NGOs have been growing louder and louder. In Singapore only a small percentage of listed companies are voluntary providing sustainability reporting but this number is set to increase in line with the world trend. This study attempts to address the perceptions of the importance and usefulness of sustainability reporting, the reporting framework and the training needs of both users and preparers to provide such reports. The results from a survey suggest that the respondents (both undergraduates and managers) perceive sustainability reporting positively and there is a need to provide training especially in the area of integrating financial reporting with sustainability reporting.
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References
- More on Sustainability Reporting”, 31 August 2012, http://www.innovar.com.sg/more.htm#Past_Articles
- Corporate Register, CRRA 2011 Global Winners & Reporting Trends, March 2011, pp 5.
- Eccles, R. G., Ioannou, I. and Serafeim, G. (2012). The Impact of a Corporate Culture of Sustainability on Corporate Behavior and Performance, Harvard Business School Working Paper Series 12-035, 23 November.
- Eurosif (2010). European SRI Study 2010, November, pp 7-21.
- Integrated Reporting Council (2011). Towards Integrated Reporting – Communicating Value in the 21st Century, 12 September, pp 4.
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Copyright (c) 2013 Hwang Soo Chiat, Khoo Teng Aun, Wong Dan Chi (Author)
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