The historical development of sustainability reporting: a periodic approach
The historical development of sustainability reporting: a periodic approach

Summary/Abstract: History is the main backbone of understanding the reasons behind developments, and sustainability reporting is one of the most important developments in accounting. In this sense, the purpose of this study is to provide a chronology of the historical development of sustainability reporting. The historical research method with a periodic approach was applied. This paper divides the development history of sustainability reporting into three main periods: the pre-standardization period, between 1962 and 1998, the standardization (institutionalization) period, between 1999 and 2016, and the post-standardization period, which started after 2016. In addition, based on events, three sub-periods are defined for the pre-standardization period. This paper is one of the rare studies in the literature that identifies the chronological process of sustainability reporting’s historical development.

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