A Review of Dutch Corporate Sustainable Development Reports. (28th March 2012)

• Record Type: Journal Article
• Authors: Asif, Muhammad; Searcy, Cory; Santos, Paulo dos; Kensah, David
• Is Part Of: Corporate social responsibility and environmental management. Volume 20:Number 6(2013)
• Page Start: 321
• Page End: 339
• Publication Date: 2012-03-28
• Subjects: Environmental management -- Periodicals; Environmental auditing -- Periodicals; 658.408
• DOI: 10.1002/csr.1284
• Languages: English
• ISSNs: 1535-3958

Abstract

<abstract abstract-type="main"> <title>ABSTRACT</title> <p>There is increasing pressure on corporations for sustainability reporting. However, current patterns in corporate sustainability reporting are not well understood. Additional research is needed to identify the contents of current reports and to provide a basis for improvement. The aim of this research is to analyze the sustainable development reporting patterns of Dutch companies. A content analysis of Dutch sustainability reports was conducted. The findings show that the contents of Dutch sustainability reports vary widely. While some areas in these reports are well developed, others – such as the use of cross‐cutting indicators, linking sustainability initiatives with broader public policy, future reporting directions, systematic presentation of data, and discussion of non‐conformances – require significant improvement. Copyright © 2012 John Wiley &amp; Sons, Ltd and ERP Environment</p> </abstract>