Return to search

The Triple Bottom Line: A Study into Corporate Social Responsibility and Sustainability Accounting Trends

Sustainability within the spheres of environmental and social awareness have become increasing salient issues in the world today. This is addressed within the corporate world through Corporate Social Responsibility (CSR) disclosure and reporting. However, the reporting and disclosure surrounding such issues remains at a disadvantage in comparison to that of financial reporting. These issues not only govern sustainability and awareness itself but increasing investor and stakeholder decisions concerning firms connected to these issues.
This thesis aims to explore the issues encountered today in CSR reporting. It reviews current literature on regional differences, current methods of CSR disclosure, and the drawbacks of current reporting standards. To address these topics, there is a review of the definition of a stakeholder, its development over time and how stakeholders are prioritized and affected by the actions of firms. With the definition of a stakeholder established, the thesis reviews the relationship between different stakeholders and CSR disclosure and how this can be applied in order to increase the quality and consistency of CSR reporting. Finally, trends in CSR and differences within sectors and regions are considered and it is determined that there has to be a development of standardization through a current reporting standard, in order to ensure congruency of information across nations and sectors, allowing investors and stakeholders to make better informed decisions through the provided sustainability information.

Identiferoai:union.ndltd.org:CLAREMONT/oai:scholarship.claremont.edu:cmc_theses-3268
Date01 January 2019
CreatorsAung, Moe Myat
PublisherScholarship @ Claremont
Source SetsClaremont Colleges
Detected LanguageEnglish
Typetext
Formatapplication/pdf
SourceCMC Senior Theses
Rights2019 Moe Myat Aung

Page generated in 0.0018 seconds