A Review of Dutch Corporate Sustainable Development Reports

被引：68

作者：

Asif, Muhammad ^{[1
]}

Searcy, Cory ^{[2
]}

dos Santos, Paulo ^{[3
]}

Kensah, David ^{[3
]}

机构：

[1] Prince Sultan Univ, Riyadh 11586, Saudi Arabia

[2] Ryerson Univ, Toronto, ON, Canada

[3] Univ Twente, NL-7500 AE Enschede, Netherlands

来源：

CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT | 2013年 / 20卷 / 06期

关键词：

corporate sustainable development; sustainability reports; content analysis; Global Reporting Initiative; the Netherlands; supply chain management; SOCIAL-RESPONSIBILITY; PERFORMANCE; DISCLOSURES; GOVERNANCE; CSR;

D O I：

10.1002/csr.1284

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

There is increasing pressure on corporations for sustainability reporting. However, current patterns in corporate sustainability reporting are not well understood. Additional research is needed to identify the contents of current reports and to provide a basis for improvement. The aim of this research is to analyze the sustainable development reporting patterns of Dutch companies. A content analysis of Dutch sustainability reports was conducted. The findings show that the contents of Dutch sustainability reports vary widely. While some areas in these reports are well developed, others - such as the use of cross-cutting indicators, linking sustainability initiatives with broader public policy, future reporting directions, systematic presentation of data, and discussion of non-conformances - require significant improvement. Copyright (c) 2012 John Wiley & Sons, Ltd and ERP Environment

引用

页码：321 / 339

页数：19

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