The Evolution of Sustainability Reporting

Sustainability reporting has evolved significantly since the 1990s when NGOs and stakeholders pushed companies to disclose environmental and social impacts. The Global Reporting Initiative (GRI) emerged in 2000, followed by frameworks like TCFD and SASB. The need for standardized, high-quality, auditable sustainability data led to the IFRS Foundation forming the ISSB in 2021. Now, global, EU, and US standards are shaping markets, requiring collaboration, training, and regulatory adaptation for effective implementation.

Publication Details

Journal
University of Notre Dame
Published
2025-01-01
DOI
https://doi.org/10.7274/28501514
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
0.00
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article

The Evolution of Sustainability Reporting

University of Notre Dame
Corporate Social Responsibility Reporting
article

The Evolution of Sustainability Reporting

article en

Abstract

Sustainability reporting has evolved significantly since the 1990s when NGOs and stakeholders pushed companies to disclose environmental and social impacts. The Global Reporting Initiative (GRI) emerged in 2000, followed by frameworks like TCFD and SASB. The need for standardized, high-quality, auditable sustainability data led to the IFRS Foundation forming the ISSB in 2021. Now, global, EU, and US standards are shaping markets, requiring collaboration, training, and regulatory adaptation for effective implementation.

University of Notre Dame
Openalex Percentile: Top 39%
Corporate Social Responsibility Reporting
DOIOpen Access PDFOpenAlex
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The Evolution of Sustainability Reporting · University of Notre Dame (2025) | TGRS Research Map | TGRS