Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports

Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability...

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Vydáno v:Business strategy and the environment Ročník 27; číslo 1; s. 128 - 151
Hlavní autoři: Landrum, Nancy E., Ohsowski, Brian
Médium: Journal Article
Jazyk:angličtina
Vydáno: Chichester Wiley Periodicals Inc 01.01.2018
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ISSN:0964-4733, 1099-0836
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Abstract Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability reports is used to position each company report within stages of corporate sustainability. Results reveal that there are multiple coexisting worldviews of corporate sustainability, but the most dominant worldview is focused on the business case for sustainability, a position anchored in the weak sustainability paradigm. We contend that the business case and weak sustainability advanced in corporate sustainability reports and by the Global Reporting Initiative are poor representations of sustainability. Ecological embeddedness, or a locally responsive strategy that is sensitive to local ecosystems, may hold the key to improved ecological sensemaking, which in turn could lead to more mature levels of corporate sustainability worldviews that support strong sustainability and are rooted in environmental science. This must be supported by government regulation. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
AbstractList Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability reports is used to position each company report within stages of corporate sustainability. Results reveal that there are multiple coexisting worldviews of corporate sustainability, but the most dominant worldview is focused on the business case for sustainability, a position anchored in the weak sustainability paradigm. We contend that the business case and weak sustainability advanced in corporate sustainability reports and by the Global Reporting Initiative are poor representations of sustainability. Ecological embeddedness, or a locally responsive strategy that is sensitive to local ecosystems, may hold the key to improved ecological sensemaking, which in turn could lead to more mature levels of corporate sustainability worldviews that support strong sustainability and are rooted in environmental science. This must be supported by government regulation. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Author Ohsowski, Brian
Landrum, Nancy E.
Author_xml – sequence: 1
  givenname: Nancy E.
  surname: Landrum
  fullname: Landrum, Nancy E.
  email: nlandrum@luc.edu
  organization: Loyola University Chicago
– sequence: 2
  givenname: Brian
  surname: Ohsowski
  fullname: Ohsowski, Brian
  organization: Loyola University Chicago
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Snippet Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate...
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StartPage 128
SubjectTerms Business
Companies
Content analysis
corporate social responsibility (CSR)
Corpus analysis
Ecosystems
Embeddedness
Environmental science
Government regulations
Sensemaking
Social responsibility
stages of corporate sustainability
strong sustainability
Sustainability
Sustainability reporting
sustainability reports
sustainability spectrum
weak sustainability
Worldview
Title Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports
URI https://onlinelibrary.wiley.com/doi/abs/10.1002%2Fbse.1989
https://www.proquest.com/docview/1988880448
Volume 27
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