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The Motivations for Adopting Sustainability Disclosure
Social Science Research Network
The aim of this paper is to explore the literature regarding sustainability and extended reporting frameworks, to catalogue various typologies of reporting frameworks, to investigate the motivation by organisations to adopt such frameworks, and to identify the extent of their use in Australia. We start by defining corporate social responsibility (CSR) and sustainability and provide a brief overview of the historical development of the concepts of sustainability. Key to this is understandingdoi:10.2139/ssrn.798724 fatcat:ouw7wkmi6zctpmpcyn64ef5zva