Contributions to Sustainability - What Kind of Information is Needed?

Abstract

Given the influence of companies on the economy and life in general there is nosustainable development without a sustainable development of corporations.1No doubt, corporate management is a
crucial actor in shaping the future development. Among all management activities managerial decisions are a key inshaping the future of economic, social and environmental development. Wrongmanagement decisions neglecting socialand environ-mental issues impede thewhole corporate organization from improving in sustainability terms. 

In order to create corporate sustainability and as a precondition to an active andbeneficial role of companies for sustainable development, management depends on relevant and reliable sustainabilityinformation about social, environmentaland economic issues in the short and long term as well as about the links between these dimensions.2 Corporate sustainability includes both, the sustainabledevelopment of the organization itself aswell as the role of the company as anactor for a sustainable development ofthe economy and society as a whole.