Publication detail

Sustainability reports: Differences between developing and developed countries

KVASNIČKOVÁ STANISLAVSKÁ, L. PILAŘ, L. FRIDRICH, M. KVASNIČKA, R. PILAŘOVÁ, L. AFSAR, B. GORTON, M.

Original Title

Sustainability reports: Differences between developing and developed countries

Type

journal article in Web of Science

Language

English

Original Abstract

Achieving sustainability is a major challenge faced by many societies. The increasing moral consciousness of stakeholders has put pressure on companies, forcing these companies to include long-term policies that reflect the regionally specific needs of stakeholders. Using a structural topic model, this study identified differences between developing and developed countries with respect to sustainability disclosures. Data were obtained from 2100 sustainability reports published in the United Nations Global Compact database for the year 2020. In global terms, these sustainability reports addressed three main topics: 1) human rights, 2) diversity, equity, and inclusion, and 3) sustainable production. Moreover, the sustainability reports from developing and developed countries incorporated different communication strategies. Based on the prevalence (rate of occurrence) of content, sustainability reports from developed countries predominantly communicated issues related to "sustainable production" and "supply chain emissions", whereas sustainability reports from developing countries more frequently communicated issues related to "education" and "human rights".

Keywords

developed countries; structural topic modeling; sustainability report; developing counties; human rights; sustainable production

Authors

KVASNIČKOVÁ STANISLAVSKÁ, L.; PILAŘ, L.; FRIDRICH, M.; KVASNIČKA, R.; PILAŘOVÁ, L.; AFSAR, B.; GORTON, M.

Released

29. 3. 2023

Publisher

Frontiers

Location

LAUSANNE

ISBN

2296-665X

Periodical

Frontiers in Environmental Science

Year of study

11

Number

1

State

Swiss Confederation

Pages from

1

Pages to

14

Pages count

14

URL

https://www.frontiersin.org/articles/10.3389/fenvs.2023.1085936/full

Full text in the Digital Library

http://hdl.handle.net/11012/213645

BibTex

@article{BUT183527,
  author="Lucie {Kvasničková Stanislavská} and Ladislav {Pilař} and Martin {Fridrich} and Roman {Kvasnička} and Lucie {Pilařová} and Bilal {Afsar} and Matthew {Gorton}",
  title="Sustainability reports: Differences between developing and developed countries",
  journal="Frontiers in Environmental Science",
  year="2023",
  volume="11",
  number="1",
  pages="14",
  doi="10.3389/fenvs.2023.1085936",
  issn="2296-665X",
  url="https://www.frontiersin.org/articles/10.3389/fenvs.2023.1085936/full"
}