Learn, Unlearn and Relearn – Insights From Corporate E-Waste Reporting Literature and Guidelines

Abstract

The global e-waste generation has been rising steadily in recent years and is expected to continue as the world is moving rapidly towards digitalisation. This trend is alarming since improper and unsafe management of e-waste could be detrimental to the environment and to human health, which in turn, pose significant challenge to the achievement of Sustainable Development Goals. This scenario calls for a concerted effort from parties at all levels, including business organisations, to reduce the generation of ewaste. Environmental accountability entails the requirement to act responsibly towards the environment and to report on all (in)actions to organisational stakeholders. In this regard, corporate reporting plays a crucial role to inform the stakeholders as to how (environmental) values being created, preserved, and eroded over time. This research aims to review the extant literature and guidelines on corporate e-waste reporting. It enables us to understand the current practice of reporting (learn), evaluate the reporting guidelines (unlearn), and recommend agenda for improvement in research and practice (relearn). This research brings to the fore the importance of revisiting the existing reporting guidelines to ensure more comprehensive, consistent, and comparable practices.