Sustainability Reporting Development: Embracing the Triple Bottom Line and SDGs

Abstract

The study aims to analyze and provide a comprehensive picture of issues related to Sustainability Reporting based on a study to gather relevant literature sources. Study This uses the literature review method, which focuses on analyzing, synthesizing, and evaluating sources relevant to writing _ with topic research, especially in the Sustainability Reporting context. The result of research conducted through a method literature review related to sustainability reporting discloses the evolution of reporting sustainability, starting in the 1990s and continuing until around the 2000s, companies the importance of integrating social, environmental, and economic factors in business strategy. It is also said that the implementation of 3P in business often supportive _effort company in reaching objective development sustainable, such as the Sustainable Development Goals (SDGs) set by the Union Nations.