Sustainability Reporting
This chapter approaches some issues related to the implementation of sustainability reporting and its benefits within an economic entity. The main objectives of this chapter are to present a brief implementation guide of sustainability reporting, according to GRI requirements and the benefits of its use. Based on the specialized literature, the authors present various aspects encountered in implementing sustainability reporting, interpreting the information used for the internal management and the stakeholders through the sustainability indicators. All the aspects presented and analyzed are based on the existing specialized studies and on the higher education ones. The chapter ends with the authors' conclusions regarding the importance of implementing the guide of the sustainability reporting and its advantages and disadvantages in the short and long term. Through this contribution of the authors, new opportunities are opened in order to exploit the informational content specific to the sustainability reporting that is particularly relevant to all stakeholders.