Definition
Sustainability assessment is defined as a process that directs decision-makers (e.g., of organizations) toward sustainable development (Bond and Morrison-Saunders 2011; Hacking and Guthrie 2008).
Sustainability reporting is a process that assists organizations in understanding the links between sustainability-related issues and the organization’s strategies, activities, and products as well as services. The final product of this process is a sustainability report where the organization reports on the most critical (or material) aspects of the organization’s economic, social, and environmental impacts and the relation of those with its performance (GRI 2013).
Introduction
For humanity, a transition toward a more global sustainable development is inevitable, due to a growing of various challenges, e.g., as shown with the planetary boundaries approach (Steffen et...
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Zimek, M., Baumgartner, R.J. (2019). Sustainability Assessment and Reporting of Companies. In: Leal Filho, W., Azul, A., Brandli, L., Özuyar, P., Wall, T. (eds) Responsible Consumption and Production. Encyclopedia of the UN Sustainable Development Goals. Springer, Cham. https://doi.org/10.1007/978-3-319-71062-4_15-1
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