Corporate Sustainability, Citizenship and Social Responsibility Reporting: A Website Study of 100 Model Corporations
Karen Paul, Department of Management and International Business, Florida International University, USA
This study examines the websites of the Global 100
Most Sustainable Corporations as defined by Innovest Strategic Value Advisors,
Inc. under the auspices of the World Economic Forum. Philanthropy and employee
voluntarism were routinely mentioned, hence excluded from the analysis as having
little differentiating value, although useful as baseline concepts. Twelve terms
and concepts relating to sustainability, corporate citizenship and corporate
social responsibility were identified as differentiating concepts. ‘Social
responsibility’ was the term most frequently used as a primary term visible on
the corporate website, but considering all terms observed regardless of order,
‘sustainability’ was the term most frequently used. Studies that look for
evidence of corporate interest in sustainability, citizenship or social
responsibility should be wide-ranging in the terms they consider and researchers
should be alert to changing terminology.
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