Social visibility and substance in corporate social sustainability disclosures

Pollach, Irene; Schaper, Stefan

doi:10.1108/ccij-02-2022-0013

Cited by 4 publications

(1 citation statement)

References 148 publications

(266 reference statements)

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“…2020) although studies of themes and CSR and employee health initiatives content are of course also seen (see, e.g. Pollach, 2016;Pollach and Schaper, 2023;Vartiak, 2016). Themes specifically relating to the content addressing the health of the organization's stakeholders is, however, quite under-explored, as focus tends to be on the aspects relating to environment, and to some extent also on social aspects in a wider sense, and corporate governance (Michelon, 2015;Pollach, 2016).…”

Section: Reportingmentioning

confidence: 99%

How healthy are employee-related CSR initiatives: a mapping and discussion of applying health-related employee benefits as part of companies' CSR programs

Schmeltz,

Nisbeth Brøgger

2023

CCIJ

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PurposeThe aim of this study is to investigate the prevalence of corporate health initiatives as part of CSR, and how and to what extent these initiatives are communicated in CSR reports.Design/methodology/approachThe study comprises two strands. First, a mapping of the extent and nature of health-related CSR initiatives among 11 selected Danish companies is developed, based on a qualitative email questionnaire. Next, the mapping serves as the framework for coding and analyzing CSR reports from 2018 to 2020 from 15 companies (45 in total).FindingsThe study provides a typology of the extent and nature of such CSR initiatives consisting of more than 50 types of health-related initiatives. Analysis of the CSR reports illustrates an increase in the explicit communication of employee health initiatives as well as the number of different categories applied over the three years.Practical implicationsThe study provides CSR managers with awareness about the extent and usage of employee health as part of corporate communication on CSR, including how such initiatives can be communicated in the CSR report. It also gives rise to carefully considering the potential negative implications for employees when planning health initiatives.Originality/valueThe study is the first of its kind to combine the perspectives of CSR and workplace health promotion to discuss the potential institutionalization of employee health as part of the corporate CSR program.

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Section: Reportingmentioning

confidence: 99%

How healthy are employee-related CSR initiatives: a mapping and discussion of applying health-related employee benefits as part of companies' CSR programs

Schmeltz,

Nisbeth Brøgger

2023

CCIJ

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Sustainability as guiding principle of communicative action the transformative and transformational potential of corporate sustainability communication as niche construction, a case from the energy sector

Weder

2024

CCIJ

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PurposeThis paper expands on existing analyses of corporate energy and sustainability communication and shows the potential of evolutionary theory to study and conceptualize sustainable corporate communication as niche construction and its transformative and transformational potential.Design/methodology/approachWith a qualitative content analysis of non-financial reporting of energy corporations and a deep dive into one selected case (Yin, 2013) with a two-step categorization of the sustainability related text and (n = 5) expert interviews (QCAmap, Mayring, 2019; Fenzl and Mayring, 2017), the paper reflects on alterations within the organization and in the organization–stakeholder relationships through corporate sustainability communication.FindingsThe analytical deep dive into one case of corporate sustainability communication of a multinational energy corporation shows the difference between a transformative and transformational character of corporate communication. The insights from the interviews support the assumption that corporates not only adapt to changes of environmental factors (perturbative communication) but also – however rarely – alter their spatiotemporal relationships with their external environment (relocational communication), so there is a lack of actual transformational communication.Originality/valueCorporates in the (renewable) energy sector as well as industry networks like gas (infrastructure) suppliers have the potential to impact their environment (stakeholder, energy communities, etc.), change cultural patterns and norms and co-construct new socio-ecological niches through communication. The study presented gives evidence and examples for transformative corporate sustainability communication. On a conceptual level, it offers an innovative framework to understand sustainability as a guiding principle for corporate communication that will stimulate corporate communication research in the future.

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Sustainable board governance and sustainable supply chain reporting: European evidence

Velte

2023

JSMA

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PurposeThis paper aims to investigate the impact of sustainable board governance, based on (1) sustainability board committees, (2) critical mass of female board members and (3) sustainability-related executive compensation, on sustainable supply chain reporting (SSCR).Design/methodology/approachBased on stakeholder and critical mass theories, a sample of 1,577 firm-year observations for firms listed at the EuroSTOXX600 for the period 2017–2021 is used. Sustainable board governance and SSCR proxies are collected from the Refinitiv database. Correlation and logit regression analyses are conducted to measure the impact of sustainable board governance on SSCR.FindingsSustainable board governance significantly improves SSCR. The findings are robust to various robustness checks, based on the modification of dependent and independent variables.Research limitations/implicationsDue to massive regulations on sustainability reporting, finance and corporate governance, firms listed on the EuroSTOXX 600 are focused in this analysis. The European capital market represents a unique setting for archival research.Practical implicationsEuropean standard setters should connect the relationship between sustainable board governance and SSCR in future regulations, for example, due to the recent corporate sustainability reporting directive (CSRD) and corporate sustainability due diligence directive (CSDDD).Originality/valueTo the best of the author’s knowledge, this paper provides the first analysis on the impact of sustainable board governance on SSCR.

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Social visibility and substance in corporate social sustainability disclosures

Cited by 4 publications

References 148 publications

How healthy are employee-related CSR initiatives: a mapping and discussion of applying health-related employee benefits as part of companies' CSR programs

How healthy are employee-related CSR initiatives: a mapping and discussion of applying health-related employee benefits as part of companies' CSR programs

Sustainability as guiding principle of communicative action the transformative and transformational potential of corporate sustainability communication as niche construction, a case from the energy sector

Sustainable board governance and sustainable supply chain reporting: European evidence

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