Citation

Goh, Gerald Guan Gan (2025) Sustainability reporting. In: Elgar Encyclopedia of Energy Economics. Economics 2025 . Elgaronline, pp. 434-435. ISBN 9781035310371

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Abstract

Sustainability reporting allows organisations to disclose environmental, social and governance (ESG) data related to their business operations. It fosters better communication with stakeholders, promoting accountability and trust. The Global Reporting Initiative (GRI) is a widely adopted standard for such reporting. Notably, the GRI 302: Energy 2016 Standard focuses on energy-related disclosures, requiring organisations to report on their energy consumption, energy intensity and efforts to reduce energy use. Sustainability reporting is essential for managing risks, optimising spending and enhancing organisational reputation. It offers a comprehensive view of an organization's impact, contributing to informed decision-making and demonstrating a commitment to sustainable development. The integration of sustainability and financial reporting is seen as a future goal to provide greater value to stakeholders.

Item Type:	Book Section
Uncontrolled Keywords:	Sustainability Reporting, ESG (Environmental, Social, Governance), Global Reporting Initiative (GRI), Energy Consumption, Transparency and Accountability
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	30 Sep 2025 08:48
Last Modified:	05 Oct 2025 16:30
URII:	http://shdl.mmu.edu.my/id/eprint/14619

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