Models for Approaching and Reporting Sustainable Development in Business Organizations

Abstract

The paper refers to the involvement of business organizations in “sustainable development (SD)”, and it aims to contribute to the knowledge on the organization's frameworks of action and reporting related to sustainability. The paper presents: a brief history of approaching SD in organizations from a managerial perspective; an overview of the frameworks for reporting and disclosing company performance considering environmental, social and governance aspects, a comparative analysis of the main frameworks for addressing social responsibility in organizations and the new sustainability reporting standards of the European Union, respectively, and the conclusions. The paper is useful for academics and researchers, providing a basis for future works aimed at improving company frameworks for sustainability management and reporting.