Does disclosure in sustainability reports indicate actual sustainability performance?
作者: Aikaterini PapoutsiManMohan S. Sodhi
作者单位: 1Cass Business School, City, University of London, London, EC1Y 8TZ, UK
刊名: Journal of Cleaner Production, 2020, Vol.260
来源数据库: Elsevier Journal
DOI: 10.1016/j.jclepro.2020.121049
关键词: Sustainability performanceSustainability reportsContent analysisSustainability constructsEnvironmental sustainabilitySocial sustainability
英文摘要: Abstract(#br)This study investigates whether sustainability reports indicate corporate sustainability performance—in other words, the extent to which such disclosure is informative. To extract relevant information from sustainability reports, 51 sustainability indicators of practices were compiled from the literature and reporting guidelines on sustainability. These indicators were then scored for 331 companies based on the content of their sustainability reports. A factor analysis carried out on these indicators yielded five constructs: three for environmental sustainability and two for social sustainability. Bloomberg’s environmental and social governance (ESG) ratings and Dow Jones Sustainability Indices (DSJI), which use private and public information from companies, served as proxies...
全文获取路径: Elsevier  (合作)
影响因子:3.398 (2012)

  • disclosure 暴露
  • reports 判例汇编
  • actual 真实的
  • performance 性能
  • indicate 指示