TY - JOUR
T1 - Assessment of corporate sustainability
T2 - Study of hybrid relations using Hybrid Bottom Line model
AU - Jerónimo Silvestre, Winston
AU - Antunes, Paula
AU - Amaro, Ana
AU - Leal Filho, Walter
N1 - sem pdf conforme despacho.
Fundacao para a Ciencia e Tecnologia - SFRH/BD/35747/2007
PY - 2015/7/4
Y1 - 2015/7/4
N2 - Corporate sustainability reporting is currently perceived by company directors and senior staff as a process with a great strategic relevance. However, although sustainability is recognized as an integrating phenomenon and part of corporate life, it is in practice often treated in a one-dimensional manner. There is also a paucity of research specifically aimed at assessing sustainability report in the broad sense. The objectives of this article are therefore to analyse and evaluate reported information (indicators) based on the Global Reporting Initiative guidelines and to select and examine the most promising two-dimensional hybrid relations to enable the evaluation of company performance and its position towards practiced sustainability. The 2011 sustainability reports of 85 companies of different sizes and economic sectors from 36 countries were analysed. On the one hand, it became clear that companies focus their attention on anchor indicators and, consequently, there is a low level of representativity in the number of integrations. Performance evaluation, on the other hand, has proved to be a useful process with the potential to trigger the implementation of prospective change. It is, therefore, important that decision-makers may consider including hybrid indicators in the preparation of regulations and guidelines.
AB - Corporate sustainability reporting is currently perceived by company directors and senior staff as a process with a great strategic relevance. However, although sustainability is recognized as an integrating phenomenon and part of corporate life, it is in practice often treated in a one-dimensional manner. There is also a paucity of research specifically aimed at assessing sustainability report in the broad sense. The objectives of this article are therefore to analyse and evaluate reported information (indicators) based on the Global Reporting Initiative guidelines and to select and examine the most promising two-dimensional hybrid relations to enable the evaluation of company performance and its position towards practiced sustainability. The 2011 sustainability reports of 85 companies of different sizes and economic sectors from 36 countries were analysed. On the one hand, it became clear that companies focus their attention on anchor indicators and, consequently, there is a low level of representativity in the number of integrations. Performance evaluation, on the other hand, has proved to be a useful process with the potential to trigger the implementation of prospective change. It is, therefore, important that decision-makers may consider including hybrid indicators in the preparation of regulations and guidelines.
KW - corporate social responsibility
KW - Global Reporting Initiative
KW - Hybrid Bottom Line
KW - sustainability performance
KW - sustainability strategy
UR - http://www.scopus.com/inward/record.url?scp=84930932435&partnerID=8YFLogxK
U2 - 10.1080/13504509.2015.1045955
DO - 10.1080/13504509.2015.1045955
M3 - Article
AN - SCOPUS:84930932435
VL - 22
SP - 302
EP - 312
JO - International Journal Of Sustainable Development And World Ecology
JF - International Journal Of Sustainable Development And World Ecology
SN - 1350-4509
IS - 4
ER -