Environmental Reporting By The Fortune Global 250
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Environmental Reporting By The Fortune Global 250
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Author : Ans Kolk
language : en
Publisher:
Release Date : 2001
Environmental Reporting By The Fortune Global 250 written by Ans Kolk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
While research on environmental reporting frequently includes large multinational enterprises, the number of surveys that systematically analyses a whole set of such firms, including the non-reporters, is limited - and mainly focuses on the United States. This article presents the state of environmental reporting by the Fortune global 250, all large multinationals with a potentially large impact on other firms. Of these 250 firms, 35% have a recent environmental report, with another 32% publishing other types of environmental information. Reporting frequencies between the financial and non-financial sector differed considerably with 15% and 44% respectively. Besides an analysis of the number and contents of environmental reports, the importance of sectorial differences and firms' nationality is also considered. A framework is developed which posits the existence of reporting legislation in firms' home countries (some in place/pending, or none) against the direct environmental impact of the sector (large or small). The results of the analysis fit partially in this framework. Only a small number of reporting firms originates from countries with some kind of legislation (particularly the Netherlands), but national societal pressure seems to play a large role (especially in the UK, the Netherlands and Germany). Many operate in sectors with a substantial direct environmental impact (chemicals, pharmaceuticals, oil, and motor vehicles and parts); reporting in sectors with more indirect effects is getting off the ground.
Trends In Sustainability Reporting By The Fortune Global 250
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Author : Ans Kolk
language : en
Publisher:
Release Date : 2014
Trends In Sustainability Reporting By The Fortune Global 250 written by Ans Kolk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
Against the background of critique on the negative social and environmental implications of globalisation, multinational enterprises have become active in reporting on activities undertaken to prevent these "externalities" of international trade and production. This article analyses to which extent and in what form the trend towards non-financial reporting, which started in the 1990s, has continued in the 21st century. It presents both trend and panel data of the Fortune Global 250 in 1998 and 2001, showing a continued and significant rise of sustainability reporting to approximately half of these multinationals, with some sector and country variations. One third of the reports is externally verified. Especially in Europe and Japan, the "sustained" nature of sustainability reporting is accompanied by regulatory requirements and government encouragements. The number of reports that includes social (and sometimes also financial) issues has increased considerably. The article also shows that in these reports the more "traditional" topics, on the environment, corporate philanthropy and employees, receive much more attention than the broader external societal issues. It concludes with a reflection on the extent to which current forms of disclosure might address the concerns raised about multinationals' behaviour.
Corporate Social Responsibility Sustainability Reporting Among The Fortune Global 250
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Author : John Lewis
language : en
Publisher:
Release Date : 2016
Corporate Social Responsibility Sustainability Reporting Among The Fortune Global 250 written by John Lewis and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with categories.
The sustainability reporting efforts of MNCs who are members of the Fortune Global 250 (FG250) was investigated. The focus was on sustainability reporting by MNCs of supply chain impacts. The reporting of FG250 MNCs was examined to determine if greenwashing was occurring or whether MNCs had committed to operating a green supply chain. A mixed methodology was used consisting of quantitative analysis of twenty-five MNC CSR/sustainability reports which were randomly selected from the FG250 listing. Qualitative analysis using content analysis was also conducted on the reports. Both methodologies concentrated on the sustainability reporting of the selected MNCs in regard to their supply chain. Findings were mixed as there were great variations among the MNCs in their level of sustainability reporting about their supply chains. Some MNCs did not report on the activities of their supply chain at all (20%), the majority of the MNCs reported on their supply chain impacts at the value and goal level (48%), while the rest reported at the management approach level (32%). A majority of the sampled MNCs could be accused of greenwashing due to the lack of detailed quantitative information provided by the MNCs on the environmental impacts of their supply chain.
Environmental Reporting By Multinationals From The Triad
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Author : Ans Kolk
language : en
Publisher:
Release Date : 2005
Environmental Reporting By Multinationals From The Triad written by Ans Kolk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
Environmental reporting has become rather common for many multinationals, but how and to what extent this differs for the Triad regions is largely unknown. This paper investigates the differences in patterns and trends in reporting by Triad multinationals, also examining whether, in line with the globalisation thesis, convergence has occurred, and what the influence of institutional factors is. The empirical section is based on an analysis of environmental reporting occurrences by the Fortune Global 250 companies, using the panel of those multinationals that were included in the 1998 list and survived into 2002, and with their home base in the Triad regions (n=203). The analysis shows that, in the 1999-2002 period, environmental reporting by US multinationals has stabilised, while a significant rise can be noted in both Japan and Europe. The differences between the Triad regions have increased, especially between US and Europe/Japan. Considering Europe as a whole, a convergence between Europe and Japan can be noted, but inside Europe differences have increased. Whereas sector of industry is still the most important determinant for explaining environmental reporting by Triad multinationals, the region of origin has increased in importance, thus contradicting the globalisation/convergence thesis. The divergence becomes even more notable when analysing the contents of the environmental reports, where distinct Triad-based reporting approaches can be observed.
Trajectories Of Sustainability Reporting By Mncs
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Author : Ans Kolk
language : en
Publisher:
Release Date : 2014
Trajectories Of Sustainability Reporting By Mncs written by Ans Kolk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
With increasing attention to sustainable business, reporting by Multinational Corporations (MNCs) about the social and environmental dimensions of their activities - alongside their economic impacts - has become rather common. While research has documented sustainability reporting and looked at reports' contents, studies on MNC reporting as institutionalised phenomenon, considering evolving patterns at the firm level, have been lacking. This paper presents developments and trajectories of sustainability reporting by a panel of Fortune Global 250 firms, and also explores MNCs' reporting trends in their sector-specific settings. Using three data points covering a period of nine years, five patterns are found: consistent reporters, late adopters, laggards, inconsistent reporters, and consistent non-reporters. Different dynamics can be seen in the various sectors, with some in which reporting has become established and others where it is more emerging. Many sectors show European frontrunners, particularly when it comes to publishing verified reports at a relatively early stage. Peculiarities and implications for research and practice are discussed.
Corporate Environmental Reporting
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Author : Leanne J Morrison
language : en
Publisher: Routledge
Release Date : 2019-07-04
Corporate Environmental Reporting written by Leanne J Morrison and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-04 with Business & Economics categories.
This book explores corporate environmental discourse by examining a sample of corporate environmental reports through the lens of environmental philosophy. Findings include the predominant use of a dualistic approach towards nature, which highlights the perceived ‘separateness’ of companies from the natural world. Also explored are the corporate articulations of interconnectivity and transcendence, two philosophical approaches that are also in common use in western culture. The expression of these themes reveals the discursive underpinnings of a harmful relationship with nature. Exploring the ways in which discourse informs corporate relationships with nature allows for an in-depth ‘diagnosis’ of current environmental problems. The history of environmental philosophy demonstrates how some powerful philosophical approaches have shaped the western relationship with nature over time, and continue to do so through corporate environmental reporting. Corporate Environmental Reporting: The Western Approach to Nature demonstrates how corporate reporting is used to reduce the perception of the corporate responsibility, and contributes to the erosion of broader cultural restraints against the harmful treatment of nature. As such, discourse is integral to the survival of the world which we – and other members of our biotic community – are utterly reliant on. It shows the latest state of knowledge on the topic and will be of interest both to students at an advanced level, academics and reflective practitioners. It will be of interest to researchers, academics, and students in the fields of accounting, management, environmental philosophy and sustainable management.
More Than Words An Analysis Of Sustainability Reports
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Author : Ans Kolk
language : en
Publisher:
Release Date : 2014
More Than Words An Analysis Of Sustainability Reports written by Ans Kolk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
In the past decade, attention to environmental (and most recently, sustainability) reporting has increased, as has the number of companies that publish such reports. This growth has raised questions about the persistence and significance of this largely voluntary corporate activity, especially when placed against the background of a previous, short-lived wave of social reporting and accounting in the 1970s, and discussions about the reliability of disclosure and auditing. This paper addresses the question of what can be ascertained from sustainability reports about actual implementation of sustainability in reporting companies. It introduces the concept of 'implementation likelihood', developing an analytical framework to shed more light on the probability that rhetoric is matched by action. Results are presented of an exploratory characterisation of the sustainability reports published by the Global Fortune 250. The implementation likelihood was seen to have advanced more for environmental than for social issues. Whereas companies provide more details on the more traditional social topics (community and employee matters), the external, often international issues are not comprehensively covered within the reports, except by a few companies. The paper concludes with a discussion of the implications for the institutionalisation of sustainability reporting and auditing, and corporate accountability towards stakeholders.
Social Audit Regulation
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Author : Mia Mahmudur Rahim
language : en
Publisher: Springer
Release Date : 2015-05-11
Social Audit Regulation written by Mia Mahmudur Rahim and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-11 with Business & Economics categories.
This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation.
Understanding The Social Dimension Of Sustainability
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Author : Jesse Dillard
language : en
Publisher: Routledge
Release Date : 2008-07
Understanding The Social Dimension Of Sustainability written by Jesse Dillard and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-07 with Business & Economics categories.
Pt. 1. Overviews of the field -- pt. 2. International perspectives -- pt. 3. The Role of business -- pt. 4. Local applications -- pt. 5. Integration and conclusion.
Ethical And Sustainable Supply Chain Management In A Global Context
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Author : Akkucuk, Ulas
language : en
Publisher: IGI Global
Release Date : 2019-04-26
Ethical And Sustainable Supply Chain Management In A Global Context written by Akkucuk, Ulas and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-26 with Business & Economics categories.
The global supply chain creates environmental and social burdens during different stages of production and distribution. Ethical and sustainable practices along the supply chain seek to minimize these burdens and ensure fair labor practices, lower emissions, and a cleaner environment. Ethical and Sustainable Supply Chain Management in a Global Context uses cases, qualitative studies, empirical results, and analyses of legal frameworks to focus on ethics and sustainability as they relate to the management of global supply chains. Featuring research on topics such as production planning, consumer awareness, and labor laws, this book is ideally designed for managers, policymakers, professionals, researchers, and students working in the field of sustainable development and related disciplines including marketing, economics, finance, operations management, supply chain management, environmental science, and waste management.