Sustainability reports: Differences between developing and developed countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F23%3APU148162" target="_blank" >RIV/00216305:26510/23:PU148162 - isvavai.cz</a>

Alternative codes found

RIV/60460709:41110/23:96724

Result on the web

<a href="https://www.frontiersin.org/articles/10.3389/fenvs.2023.1085936/full" target="_blank" >https://www.frontiersin.org/articles/10.3389/fenvs.2023.1085936/full</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3389/fenvs.2023.1085936" target="_blank" >10.3389/fenvs.2023.1085936</a>

Result language

angličtina

Original language name

Sustainability reports: Differences between developing and developed countries

Original language description

Achieving sustainability is a major challenge faced by many societies. The increasing moral consciousness of stakeholders has put pressure on companies, forcing these companies to include long-term policies that reflect the regionally specific needs of stakeholders. Using a structural topic model, this study identified differences between developing and developed countries with respect to sustainability disclosures. Data were obtained from 2100 sustainability reports published in the United Nations Global Compact database for the year 2020. In global terms, these sustainability reports addressed three main topics: 1) human rights, 2) diversity, equity, and inclusion, and 3) sustainable production. Moreover, the sustainability reports from developing and developed countries incorporated different communication strategies. Based on the prevalence (rate of occurrence) of content, sustainability reports from developed countries predominantly communicated issues related to "sustainable production" and "supply chain emissions", whereas sustainability reports from developing countries more frequently communicated issues related to "education" and "human rights".

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

10500 - Earth and related environmental sciences

Project

—

Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2023

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Frontiers in Environmental Science

ISSN

2296-665X

e-ISSN

—

Volume of the periodical

11

Issue of the periodical within the volume

1

Country of publishing house

CH - SWITZERLAND

Number of pages

14

Pages from-to

1-14

UT code for WoS article

000969113600001

EID of the result in the Scopus database

2-s2.0-85152678302