Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/297682 
Erscheinungsjahr: 
2022
Quellenangabe: 
[Journal:] International Journal of Corporate Social Responsibility (JCSR) [ISSN:] 2366-0074 [Volume:] 7 [Issue:] 1 [Article No.:] 2 [Year:] 2022 [Pages:] 1-17
Verlag: 
Springer, Heidelberg
Zusammenfassung: 
This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general increase over time of sustainability performance indicators disclosed, as well as varying degrees of coverage of the three sustainability dimensions. While the focus was more on environmental performance in the early 2000s, social performance indicators, such as employment practices and human rights, have now gained more traction. In addition, the scope of sustainability performance indicators disclosed in sustainability reports reached a plateau around 2010. Our results highlight the need for a standardised approach to sustainability reporting that would help overcome the shortcomings of voluntary initiatives and improve the overall comparability of voluntary reporting mechanisms.
Schlagwörter: 
Comparability
Corporate social responsibility
Sustainability reporting
Sustainable performance indicators
Voluntary disclosure
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