Sustainability reports: Differences between developing and developed countries

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/60460709:41110/23:96724

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Sustainability reports: Differences between developing and developed countries

Popis výsledku v původním jazyce

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".

Název v anglickém jazyce

Sustainability reports: Differences between developing and developed countries

Popis výsledku anglicky

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".

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

10500 - Earth and related environmental sciences

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název periodika

Frontiers in Environmental Science

ISSN

2296-665X

e-ISSN

—

Svazek periodika

11

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

14

Strana od-do

1-14

Kód UT WoS článku

000969113600001

EID výsledku v databázi Scopus

2-s2.0-85152678302