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1. Introduction
In a world under such severe environmental issues, sustainability seems to be no wonder the focus of the whole society, including companies. In the past few years, corporate sustainability reporting has made great improvement. It shifted from a voluntary report to financial reporting to one of the focuses in reporting system. According to KPMG (2007), 45% of the Fortune global top 250 companies were adding issues about environment and society in addition to the financial reports. The Economist (2010) pointed out that there are seven key drivers, including regulations, customers, NGOs and the media, employees, peer pressure from other companies, internal pressure and investors, that call for the emergence of sustainability reporting. And unlike financial reporting that is traditional and aims at meeting the demand of investors, sustainability reporting supplies information that could be used for evaluating quality and quantity of corporate intangible assets, such as reputation, innovation, management quality, accountability, environmental assets, and so on. Such information could provide a meaning insight into the sustainability of companies and their operations.

1 引言
在一个世界如此严重的环境问题，可持续发展似乎难怪全社会关注的焦点，包括公司。在过去的几年中，已经有了很大的改善，企业可持续发展报告。它从一个自愿报告的财务报告中的焦点之一报告系统。根据毕马威（2007），全球财富250强企业的45%人增加的问题，除了金融报道的有关环境和社会。经济学家（2010）指出，有七个关键的驱动程序，包括规定，客户，政府和媒体，从其他公司的员工，同侪压力，内部压力和投资者，为可持续发展报告的紧急呼叫。不同的财务报告，是传统的，以满足投资者的需求，可持续发展报告提供的信息可以用于质量和企业无形资产的数量评价，如信誉，创新，质量管理，问责制，环境资产，等等。这样的信息可以提供一个有意义的洞察公司及其业务的可持续性。

2. Discussion and Analysis
2.1 Related Terms
Corporate Social Responsibility (CSR) was generated in western countries in 1920s. Till now, however, there is not a unified definition yet. Common sense is that the CSR includes responsibilities for employees of the company, customers, communities and environment, etc. Freeman (1984) proposed that corporate is multi-purposeful: it needs to make profits, and at the same time maintain the profits of stakeholders, as well as to help society develop harmoniously.
Similar to CSR is corporate sustainability. The sustainability of companies has three aspects: economy, society, and environment, which should be treated as the focus of way of corporate responsibility (Linnannen, 2002). CSR and corporate sustainability are like two sides of a coin, with different focuses.

2 讨论与分析
2.1相关的术语
企业社会责任（CSR）在20世纪20年代在西方国家产生的。直到现在，然而，没有一个统一的定义，但。常识是社会责任包括对公司客户的责任，员工，社区和环境，等。弗里曼（1984）提出，企业是多目的性：它需要盈利，同时保持利益相关者的利益，以及帮助社会和谐发展。

企业社会责任是企业可持续发展的相似。公司的可持续发展有三个方面：经济，社会，环境，应作为企业社会责任的主要方式（linnannen，2002）。企业社会责任和企业可持续发展，就像是一枚硬币的两面，有不同的重点。

The third term is sustainability reporting. A sustainability report is a corporate report that gives information about economic, environmental, social and governance performance about a certain company. It is also called corporate social responsibility or even integrated report.

2.2 Trends of Sustainability Reporting
There are several trends of sustainability reporting. The first prominent trend is transferring from a generalized description to a more detailed analysis of the sustainability of specific processes, such as green-house gas emissions in the manufacture of a particular product. Another trend is that sustainability reporting began to focus more and more on reporting and managing performance instead of mere impact reporting. The third本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。