The Reliability of The Evolution of Sustainability Report

The creditability of publisher, CPA Journal, is broadly recognised for many magnificent and technical
referred publication, which is a great strength when we look for articles to cite as the source is reliable
and well known. The firm’s publications largely focus on the target audience in specific industry such
as accounting and finance. The Evolution of Sustainability Reporting has covered the topic of
evolution throughout as it analyses many different aspects such as but not limiting to guidelines. With
precise steps given in the guideline for readers of all levels to comprehend the publication easily. The
steps covered started with beginning step which is a G4 guideline instruction when evaluating
sustainability and ending with examples for readers to see the guideline in practical ways., Other than
that, the report is written in a formal manner as a report. First and second person pronouns were not
used in the report, showing the formality and the third-party perspective as a journal. However, the
currency of the article is somewhat low it has been published in 2014, the report has been published
for more than 5 years. There are many changes done from being said in the report. For instance, the
pandemic would be a huge concerning factor when using this report as sustainability could be very
much different after the pandemic happened as lifestyle and mindsets have been changed.
Furthermore, the citations were not very strong as well as there were barely any citations being made,
there were no evidence to proof what being said is justifiable and true.

The Relevance of The Evolution of Sustainability Report

Corporate Social Responsibility is related to the actions a corporate undertake that can largely
influencer the society, hence, is it important for them to be cautious on each and every move.
According to the well-known accounting consulting firm, KPMG, majority of the world top company
has corporate responsibility programmes with the intention to leverage some of the occurring social
problems. This has also affected the company’s reputation directly in a positive way and build a good
brand image and higher brand consideration. Global Reporting Initiative was founded by the United
Nations (which is a reliable source for the information output), it is also supported by many big
accounting and finance consulting firm such as Deloitte, Ernest & Young, KPMG and more. GRI is
built for corporates to measure their performances, it requires firm to report financial and non-
financial data that integrates with sustainability and the corporate’s position in the social initiatives.
The principle of the report includes materiality in terms of the significance of influence of the
sustainability impact in the stakeholder’s decision-making process. Following the GRI allows the
company to be more aware of the social issues happening and the corporate is facing, it then helps
company to acknowledge its sustainability problems and tackle towards it. With the issues being
addressed, the corporate can then thrive for a long run success. UPS made the sustainability its
strategic priority, with long term sustainable goal, and has then achieved awards and recognition from
different organizations.