The Foundations of Ethical Sustainable Reporting

Challenges and Ethical Dilemmas in Sustainable Reporting includes the following

The Future of Ethical Sustainable Reporting

The precautionary principle advocates for preventive action in the face of uncertainty. This principle is often at odds with economic and technological advancements that prioritize short-term gains over long-term sustainability.

Individual actions and consumer choices play no role in promoting sustainability. However, ethical dilemmas arise when considering the accessibility and affordability of sustainable options.

Green bonds are financial instruments designed to support environmental projects. The ethical dilemma lies in ensuring that the funds are used effectively and transparently for genuine sustainability initiatives.

The ACCA report attached to topic 2 refers: Sustainable development, unlike ethics, is a relatively new concept, with the watershed moment for its definition and recognition being in 1987 at the World Conference on Environment and Development (World Commission on Environment and Development 1987). Ethics in sustainable development is defined as the conscientious reflection upon and reasoned justification about what we should do in order to live well with others. It includes the quality of our interactions as well as our reflection upon those behaviours, extending human thought and behaviour to nature, nonhuman animals, plants, ecosystems, air and water quality, etc. (Van Horn n.d.) The types of ethical questions for consideration in sustainable development include the following: