Sustainability Reporting by Outdoor Equipment Vendors

Imke Wasner and Tim A. Majchrzak
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Imke Wasner: European Research Center for Information Systems, Department of Information Systems, University of Münster, Münster, Germany
Tim A. Majchrzak: European Research Center for Information Systems, Department of Information Systems, University of Münster, Münster, Germany

International Journal of Social Ecology and Sustainable Development (IJSESD), 2013, vol. 4, issue 2, 73-98

Abstract: Supply chains for various goods span across multiple nations. Often, lower developed countries are involved in which no adequate background institutions have been established. Consequently, sustainable behavior of multinational corporations is important. To make companies’ performance regarding sustainability more transparent, various international institutions developed guidelines for sustainability reporting. Based on the predominant Global Reporting Initiative (GRI) framework, they have analyzed the reports of two outdoor equipment vendors, namely Timberland LLC and The North Face. Consumers of outdoor products are expected to be more aware of the impact their purchases have. The authors briefly introduce the GRI framework and the concerned sector. The two companies’ actions are compared in detail and their actions assessed based on theories of ethical business operation. Afterwards implications of the findings are discussed. The authors’ results suggest that companies in this sector are conscious about sustainability but individual performance greatly differs.

Date: 2013
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