Corporate Social Responsibility and Sustainability Reporting on the Internet

被引：135
作者：
Morhardt, J. Emil [1 ]
机构：
[1] Claremont Mckenna Coll, Roberts Environm Ctr, Claremont, CA 91711 USA
来源：
BUSINESS STRATEGY AND THE ENVIRONMENT | 2010年 / 19卷 / 07期
关键词：
corporate environmental reporting; corporate environmental policy; corporate social reporting; corporate social policy; corporate internet reporting; sustainable development; PERFORMANCE; DISCLOSURE;
D O I：
10.1002/bse.657
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
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 (C) 2009 John Wiley & Sons, Ltd and ERP Environment.
引用
收藏
页码：436 / 452
页数：17
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