作者: Donna Louise Gill , Sonia Jane Dickinson , Arno Scharl
DOI: 10.1108/13632540810899425
关键词: Sustainable development 、 Sustainability reporting 、 Corporate social responsibility 、 Triple bottom line 、 Stakeholder analysis 、 Economics 、 Economic indicator 、 Sustainability 、 Stakeholder 、 Marketing 、 Strategy and Management 、 Communication
摘要: Purpose – The purpose of this research is to determine firms' sustainability efforts through triple bottom line reporting on the World Wide Web. Sustainability can assist in brand differentiation stakeholder groups and ultimately lead a positive corporate reputation. Design/methodology/approach – Automated web content analysis was used differentiate 39 oil gas economic, social environmental disclosures across Europe, North America Asia. Firms were benchmarked for their against key terms derived from Global Reporting Initiative. Findings – American firms disclose greatest amount TBL information both economic indicators. European are most prevalent reporters Asian displayed bias reporting. Research limitations/implications – Future would benefit linking with firm performance as well including greater range countries industries comparative purposes. Practical implications – should demonstrate completeness three indicators effectively manage relationships stakeholders. Information be unbiased honest successfully legitimacy. Originality/value – This paper uses automated analyse disclosure levels different geographical regions.