Sustainability Reporting Managing for Wealth and Corporate Health

Environmental and sustainability reporting involves nonfinancial and financial indicators of an organization's impact on environmental, economic, and social dimensions of their operations. As stakeholders (e.g., investors, consumers, governments, donors, employees) of organizations demand more transparency from profit and not-for-profit entities, environmental and sustainability reporting is a means to address this demand. Public interest in the environmental and social impacts of corporations began in the 1960s and 1970s. Protests against the Vietnam War, concern for the environment, and opposition to South African apartheid were some reasons that investors reacted to more than companies' reported profits. A number of investors actively avoided manufacturers of weapons and "sin" products (tobacco, alcohol, and gambling).