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THE INFLUENCE OF THEORIES ON CORPORATE PURPOSE ON THE DEVELOPMENT OF THE MODELS OF SUSTAINABLE CORPORATE REPORTING

Aleksandra Sekulić

10.55836/PiP_26302A
ABSTRACT /

Rethinking the corporate purpose plays a major role in considering whether a legal system is ready to achieve a sustainable business concept. This encompasses the influence of corporate purpose on sustainable business practices, as well as corporate sustainability reporting. In this paper, we will differentiate between the European, American, and British models of sustainable business reporting. Consequently, the central part of the paper will focus on investigating these various models. The main objective of this research is to explore how the theoretical approach to corporate purpose influences the development of the rules in sustainable reporting.

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