Abordări conceptuale privind evoluția și tendințele în raportarea sustenabilității afacerii

Abstract

The climate and health crises that have shaken the world in recent years have highlighted even more the need to change the current paradigm within the economic system, but also that of society as a whole. Given the important role of corporations globally, it goes without saying that adopting behavior that supports sustainable development cannot be possible without radical changes in corporate behavior. Thus, as the need for business sustainability reporting became more and more evident, the first concerns in this direction began to appear; the evolution of corporate sustainability reporting being strongly influenced by the various challenges of society over time. Considering the importance given to sustainability reporting, the main purpose of this work is to present a series of relevant aspects that represented milestones in the evolution of the business sustainability reporting process. In this regard, the research methodology assumes an evolutionary approach to the research problem, using in this sense fundamental research methods based on documentary research and content analysis. Therefore, the research strategy involves carrying out an extensive study at the level of the specialized literature with the aim of creating a complex presentation of how business sustainability reporting has evolved over time. Based on methods such as content analysis and comparison, we explored some of the most relevant academic contributions with the aim of identifying and comparing the main theoretical approaches and defining dimensions related to business sustainability reporting, thus highlighting the main trends and evolutions of this concept. CZU: 657.375:[005.35:334.72]; JEL: M40; DOI: https://doi.org/10.53486/isca2024.29