Reporting on sustainability programs, policies and performancein the United States is presently voluntary. There appears to betwo opposing views regarding voluntary sustainability reporting.One view is that voluntary sustainability reporting increases costs(communication and operational) and intensifies the likelihood thatthe reporting firm is greenwashing. A second view is that voluntarysustainability reporting demonstrates good corporate citizenshipand environmental stewardship. Discuss whether or not anorganization should adopt a proactive versus reactive stance tosustainability reporting.
