Evidence for the prevalence of the sustainability concept in European corporate responsibility reporting
Gatti, Lucia ; Seele, Peter
In: Sustainability Science, 2014, vol. 9, no. 1, p. 89-102
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- This paper empirically examines the terminology used in the titles of corporate social responsibility (CSR)/sustainability reports in Europe. Our data supports the claim of the rise of the sustainability concept in corporate communication in comparison to other concepts. In detail this research analysed CSR/sustainability reports to support Matten and Moon's [Acad Manage Rev 33(2):404-424, 2008] hypothesis regarding a recent European trend towards a more voluntary and explicit CSR practice. The second and main objective of the research was to describe statistically significant trends in the use of terms and concepts in CSR/sustainability reporting to better understand how European companies interpret CSR and sustainability and how they communicate it to their stakeholders. To this end, a content analysis was conducted on 329 CSR/sustainability reports from 50 leading European companies from Euro Stoxx 50 that were published between the beginning of online CSR/sustainability reporting in 1998 and 2010. Our data analysis clearly indicates that the use of social and environment-related terms occurred more frequently in the past and demonstrates the establishment of sustainability in corporate non-financial reporting. Based on the results of our empirical research, the final discussion explores the development and diffusion of the sustainability concept in both the academic and business fields and examines economic, environmental, and social implications. Different propositions are presented to explain the recent rise of the sustainability concept in European CSR/sustainability reporting, adding to the formation of sustainability as a concept and as a science.