📄 Abstract
Over the years, sustainability reporting has increased awareness of the benefits and development of sustainability in the business world as a tool for companies to communicate and report on their performance towards sustainability goals. Therefore, it is important to investigate the characteristics of this phenomenon to better understand and define it. This study aims to analyze the literature on specific aspects of safety reporting and to provide a theoretical framework that categorizes the main drivers for the adoption of safety reporting sustainability. Through the analysis, we have made a synthesis and summary of the characteristics of sustainability reports. The resulting drivers can be useful not only in terms of non- financial promotion, but also in terms of promoting market economy thinking that can stimulate new research for researchers in the region.
🏷️ Keywords
📚 How to Cite:
Mr. Rishivanth Suresh Kumar, Ms. Sakthi Saravanan , THE RELEVANCE OF SUSTAINABILITY REPORTING- ANALYZING THE DETERMINANTS AND IMPLICATIONS FOR FINANCIAL INSTITUTIONS, COMPANIES, MARKETS AND SOCIETY , Volume 12 , Issue 1, january 2025, EPRA International Journal of Economics, Business and Management Studies (EBMS) , DOI: https://doi.org/10.36713/epra19724