Economics at your fingertips  

Sustainability performance indicator trends: a Canadian industry-based analysis

Michel Coulmont (), Sylvie Berthelot () and Vincent Gagné ()
Additional contact information
Michel Coulmont: Université de Sherbrooke
Sylvie Berthelot: Université de Sherbrooke
Vincent Gagné: Université de Sherbrooke

International Journal of Corporate Social Responsibility, 2022, vol. 7, issue 1, 1-17

Abstract: Abstract This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general increase over time of sustainability performance indicators disclosed, as well as varying degrees of coverage of the three sustainability dimensions. While the focus was more on environmental performance in the early 2000s, social performance indicators, such as employment practices and human rights, have now gained more traction. In addition, the scope of sustainability performance indicators disclosed in sustainability reports reached a plateau around 2010. Our results highlight the need for a standardised approach to sustainability reporting that would help overcome the shortcomings of voluntary initiatives and improve the overall comparability of voluntary reporting mechanisms.

Keywords: Corporate social responsibility; Sustainability reporting; Voluntary disclosure; Sustainable performance indicators; Comparability (search for similar items in EconPapers)
Date: 2022
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1) Track citations by RSS feed

Downloads: (external link) Abstract (text/html)
Access to the full text of the articles in this series is restricted.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Ordering information: This journal article can be ordered from

DOI: 10.1186/s40991-022-00070-4

Access Statistics for this article

International Journal of Corporate Social Responsibility is currently edited by René Schmidpeter and Samuel O. Idowu

More articles in International Journal of Corporate Social Responsibility from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().

Page updated 2022-11-27
Handle: RePEc:spr:ijocsr:v:7:y:2022:i:1:d:10.1186_s40991-022-00070-4