The DOI matches its Crossref record; 2 of the 2 references it cites were found in a registry or an index.
Corporate social responsibility and sustainability reporting on the Internet
Abstract
All material related to environmental and social performance on the corporate internet sites of 454 Fortune Global 500 and Fortune 1000 companies in 25 industrial sectors was analyzed using the Pacific Sustainability Index. Maximum scores for individual sectors were 20–75 percent of the total possible, highest in the largest and most environmentally sensitive sectors and ranging generally linearly, as shown by plotting score versus rank, down to nearly zero in every sector. None of the variation in score is explained by corporate revenue in the Asian and European firms in this sample (revenues greater than about $9 billion), but there is a very weak correlation between score and revenue for American firms of this size, and a stronger one when Fortune 1000 companies (all American) with revenues smaller than this are included, suggesting that, as corporate size reaches a certain threshold, sustainability reporting becomes independent of it. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.
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Verrecchia, R. E. (1983) · Journal of Accounting and Economics · doi:10.1016/0165-4101(83)90011-3 · Cited by 3,481
Typologies as a Unique Form of Theory Building: Toward Improved Understanding and Modeling
Doty, D. H., & Glick, W. H. (1994) · The Academy of Management Review · doi:10.5465/amr.1994.9410210748 · Cited by 1,716
Cited by
Hahn, R., & Kühnen, M. (2013) · Journal of Cleaner Production · doi:10.1016/j.jclepro.2013.07.005 · Cited by 1,775
Milne, M. J., & Gray, R. (2013) · Journal of Business Ethics · doi:10.1007/s10551-012-1543-8 · Cited by 1,240
Corporate Social Responsibility Reporting: A Content Analysis in Family and Non-family Firms
Campopiano, G., & De Massis, A. (2015) · Journal of Business Ethics · doi:10.1007/s10551-014-2174-z · Cited by 473
What are the drivers of sustainability reporting? A systematic review
Dienes, D., Sassen, R., & Fischer, J. (2016) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-08-2014-0050 · Cited by 441
Hąbek, P., & Wolniak, R. (2016) · Quality & Quantity · doi:10.1007/s11135-014-0155-z · Cited by 353
Metadata
- Authors
- Morhardt, J. E.
- Venue
- Business Strategy and the Environment
- Publisher
- Wiley
- Published
- 2009-07-07
- Volume
- 19
- Issue
- 7
- Pages
- 436-452
- ISSN
- 0964-4733 (ISSN-L)
- 1099-0836
- OpenAlex
- W2052018139
- Cited by
- 257
- References
- 2
- FWCI
- 30.83
- Type
- journal article
- Language
- en
- Open access
- closed
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