Reporting on impact

Nancy Kamp-Roelands, Marcus Looijenga, René Orij

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    Abstract

    The article provides insight in the transparency of 74 Dutch listed entities on reporting on its environmental, social and economic impact. It shows that companies report pro-actively on sustainability, but that improvements are needed on long-term goals, comparability of data and balance in reporting. Also information is missing on the transition towards a sustainable business model and more relevant indicators could be included on impact. The information is still too much operational and less strategic. The article includes good practices in reporting.
    Translated title of the contributionReporting on impact
    Original languageDutch
    Pages (from-to)421-436
    Number of pages16
    JournalMaandblad voor Accountancy en Bedrijfseconomie
    Volume95
    Issue number11/12
    DOIs
    Publication statusPublished - 16-Dec-2021

    Keywords

    • Impact, sustainability, reporting

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