ABSTRACT
This chapter is seeking to:
Enhance appreciation of non- or extra-financial reporting and the different forms it can take
Foster understanding of the content and design of sustainability reporting
Impart awareness of the key reasons why companies develop sustainability reports and websites
Develop know ledge about recent developments (e.g. guidelines and regulatory frameworks) and the capability of evaluating their role in enhancing transparency and accountability
Impart awareness of some problems in sustainability reporting
