Detail publikace

Sustainability reports: Differences between developing and developed countries

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

Originální název

Sustainability reports: Differences between developing and developed countries

Typ

článek v časopise ve Web of Science, Jimp

Jazyk

angličtina

Originální abstrakt

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".

Klíčová slova

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

Autoři

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

Vydáno

29. 3. 2023

Nakladatel

Frontiers

Místo

LAUSANNE

ISSN

2296-665X

Periodikum

Frontiers in Environmental Science

Ročník

11

Číslo

1

Stát

Švýcarská konfederace

Strany od

1

Strany do

14

Strany počet

14

URL

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

Plný text v Digitální knihovně

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"
}