ISSN 1842-4562
Member of DOAJ

Sustainability Reporting and Consumers’ Protection



consumer, integrated reporting, sustainability reporting


The present article analyses the corporative practices and the consumers’ protection from the perspective of sustainability reporting, offering a fundamental theory for the sustainability reporting domain, which explains why a company is responsible for consumers’ protection. Based on the domain literature and on qualitative data from reports recommended by Global Reporting Initiative, within the article there is developed a conceptualization of corporate practice regarding consumers’ protection, the research having implications for the practice in the domain and for further researches.