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Sustainability Reporting Beyond the Business Case and Its Impact on Sustainability Performance: UK Evidence

Lookup NU author(s): Professor Habiba Al-ShaerORCiD

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This is the authors' accepted manuscript of an article that has been published in its final definitive form by Elseiver, 2022.

For re-use rights please refer to the publisher's terms and conditions.


Abstract

We explore Landrum and Ohsowski (2018)’s development model, which positions each company’s sustainability reporting with multiple worldviews of corporate sustainability. We investigate the impact of sustainability report communicative actions on corporate sustainability performance. We argue that companies that comply with the reporting guidelines and adopt the business case for corporate sustainability may not capture all sustainability aspects, and therefore may not have a real impact on sustainability performance. Employing a computer-based textual analysis on a sample of UK firms that published sustainability reports during the period 2014-2018, we find that sustainability reports that communicate the message that firms understand sustainability to mean maintaining production and consumption patterns within resources capacity of the planet and coexisting in harmony with nature are likely to have a positive effect on sustainability performance. On the other hand, communicating compliance and the business-centred approach as their understanding of sustainability will negatively affect sustainability performance. Our findings offer important implications for companies who need to change their approach towards sustainability reporting and shift from the business case approach to advance to the next stage of sustainability reporting which should guide corporate decisions and actions.


Publication metadata

Author(s): Al-Shaer H, Hussainey K

Publication type: Article

Publication status: Published

Journal: The Journal of Environmental Management

Year: 2022

Volume: 311

Print publication date: 01/06/2022

Online publication date: 11/03/2022

Acceptance date: 08/03/2022

Date deposited: 08/03/2022

ISSN (print): 0301-4797

ISSN (electronic): 1095-8630

Publisher: Elseiver

URL: https://doi.org/10.1016/j.jenvman.2022.114883

DOI: 10.1016/j.jenvman.2022.114883

ePrints DOI: 10.57711/v140-2k15


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