Corporate Sustainability, Citizenship and Social Responsibility Reporting

Publisher: GSE Research

E-ISSN: 2051-4700|2008|32|63-78

ISSN: 1470-5001

Source: The Journal of Corporate Citizenship, Vol.2008, Iss.32, 2008-12, pp. : 63-78

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Abstract

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.