A Review of Dutch Corporate Sustainable Development Reports

Muhammad Asif, Cory Searcy, Paulo dos Santos and David Kensah

Corporate Social Responsibility and Environmental Management, 2013, vol. 20, issue 6, 321-339

Abstract: There is increasing pressure on corporations for sustainability reporting. However, current patterns in corporate sustainability reporting are not well understood. Additional research is needed to identify the contents of current reports and to provide a basis for improvement. The aim of this research is to analyze the sustainable development reporting patterns of Dutch companies. A content analysis of Dutch sustainability reports was conducted. The findings show that the contents of Dutch sustainability reports vary widely. While some areas in these reports are well developed, others – such as the use of cross‐cutting indicators, linking sustainability initiatives with broader public policy, future reporting directions, systematic presentation of data, and discussion of non‐conformances – require significant improvement. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:wly:corsem:v:20:y:2013:i:6:p:321-339

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