Corporate Sustainability Reporting: A longitudinal Analysis of its Evolutionary Pattern

The aim of the paper is to longitudinally trace the evolutionary path of conceptual framework on corporate sustainability performance to provide a clear understanding of how integrating environmental, social and economic organisation?s responsibility with each other. It is also aims to provide a clearer vision as to how an organisations should inform stakeholders of their strategies and responsibilities, and of how they are dealing with the sustainability implications of their activities. Using longitudinal analysis of the relevant literature on corporate sustainability reporting, the paper concluded that the conceptual shift of corporate sustainability has passed through three different stages during the past decades. 1950's-1970s has viewed as the first conceptual shift of corporate sustainability concept. This concept was referred to as voluntary initiatives and ethical responsibility that were focused on how to protect present and future generations' rights and their natural environment. The second conceptual shift with respect to corporate sustainability concept was appeared between 1980s-1990s as the beginning of modern era of global sustainability. This era marked with coalitions of international organisations to promote global acceptance of sustainability concept within business practices. While, the 2000s was seen as an era of corporate transparency on sustainability issues; the paper also found a great shift in focus throughout the recent years to expand the corporate sustainability communication with unlimited number of potential and existing stakeholders.