Article2009

Corporate social responsibility and sustainability reporting on the Internet

257 citations0/0 files storedBusiness Strategy and the Environment

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Corporate Social Responsibility Reporting Environmental Sustainability in Business Corporate Social Responsibility and Sustainability

Abstract

Abstract All material related to environmental and social performance on the corporate internet sites of 454 Fortune Global 500 and Fortune 1000 companies in 25 industrial sectors was analyzed using the Pacific Sustainability Index. Maximum scores for individual sectors were 20–75 percent of the total possible, highest in the largest and most environmentally sensitive sectors and ranging generally linearly, as shown by plotting score versus rank, down to nearly zero in every sector. None of the variation in score is explained by corporate revenue in the Asian and European firms in this sample (revenues greater than about $9 billion), but there is a very weak correlation between score and revenue for American firms of this size, and a stronger one when Fortune 1000 companies (all American) with revenues smaller than this are included, suggesting that, as corporate size reaches a certain threshold, sustainability reporting becomes independent of it. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.

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References

1983Discretionary disclosure 1995Corporate social and environmental reporting 2003International Organization for Standardization (ISO)1994Typologies As a Unique Form Of Theory Building: Toward Improved Understanding and Modeling 1991Exposure, legitimacy, and social disclosure 1987The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis 2005Corporate Social Responsibility (CSR) in Asia 1982An evaluation of environmental disclosures made in corporate annual reports

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