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Trends in sustainability reporting by the Fortune Global 250

Trends in sustainability reporting by the Fortune Global 250

Against the background of critique on the negative social and environmental implications of globalization, multinational enterprises have become active in reporting on activities undertaken to prevent these ‘externalities’ of international trade and production. This article analyses to what extent and in what form the trend towards non‐financial reporting, which started in the 1990s, has continued in the 21st century. It presents both trend and...

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