Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies

  • As a response to the growing public awareness on the importance of organisational contributions to sustainable development, there is an increased incentive for corporations to report on their sustainability activities. In parallel with this has been the development of ‘Sustainable HRM’ which embraces a growing body of practitioner and academic literature connecting the notions of corporate sustainability to HRM. The aim of this article is to analyse corporate sustainability reporting amongst the world's largest companies and to assess the HRM aspects of sustainability within these reports in comparison to environmental aspects of sustainable management and whether organisational attributes – principally country-of-origin – influences the reporting of such practices. A focus in this article is the extent to which the reporting of various aspects of sustainability may reflect dominant models of corporate governance in the country in which a company is headquartered. The findings suggest,As a response to the growing public awareness on the importance of organisational contributions to sustainable development, there is an increased incentive for corporations to report on their sustainability activities. In parallel with this has been the development of ‘Sustainable HRM’ which embraces a growing body of practitioner and academic literature connecting the notions of corporate sustainability to HRM. The aim of this article is to analyse corporate sustainability reporting amongst the world's largest companies and to assess the HRM aspects of sustainability within these reports in comparison to environmental aspects of sustainable management and whether organisational attributes – principally country-of-origin – influences the reporting of such practices. A focus in this article is the extent to which the reporting of various aspects of sustainability may reflect dominant models of corporate governance in the country in which a company is headquartered. The findings suggest, first and against expectations, that the overall disclosure on HRM-related performance is not lower than that on environmental performance. Second, companies report more on their internal workforce compared to their external workforce. Finally, international differences, in particular those between companies headquartered in liberal market economies and coordinated market economies, are not as apparent as expected.show moreshow less

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Metadaten
Author:Ina Ehnert, Sepideh Parsa, Ian Roper, Marcus WagnerORCiDGND, Michael Muller-Camen
URN:urn:nbn:de:bvb:384-opus4-403542
Frontdoor URLhttps://opus.bibliothek.uni-augsburg.de/opus4/40354
ISSN:0958-5192OPAC
ISSN:1466-4399OPAC
Parent Title (English):The International Journal of Human Resource Management
Publisher:Informa UK
Place of publication:London
Type:Article
Language:English
Year of first Publication:2016
Publishing Institution:Universität Augsburg
Release Date:2018/11/06
Volume:27
Issue:1
First Page:88
Last Page:108
DOI:https://doi.org/10.1080/09585192.2015.1024157
Institutes:Wirtschaftswissenschaftliche Fakultät
Wirtschaftswissenschaftliche Fakultät / Institut für Betriebswirtschaftslehre
Wirtschaftswissenschaftliche Fakultät / Institut für Betriebswirtschaftslehre / Lehrstuhl für Innovation und Nachhaltiges Management
Nachhaltigkeitsziele
Nachhaltigkeitsziele / Ziel 8 - Menschenwürdige Arbeit und Wirtschaftswachstum
Nachhaltigkeitsziele / Ziel 9 - Industrie, Innovation und Infrastruktur
Nachhaltigkeitsziele / Ziel 12 - Nachhaltiger Konsum und nachhaltige Produktion
Dewey Decimal Classification:3 Sozialwissenschaften / 33 Wirtschaft / 330 Wirtschaft
Licence (German):CC-BY-NC-ND 4.0: Creative Commons: Namensnennung - Nicht kommerziell - Keine Bearbeitung