Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports

Abstract

Companies commonly issue sustainability or corporate social responsibility (CSR) reports. This study seeks to understand worldviews of corporate sustainability, or the corporate message conveyed regarding what sustainability or CSR is and how to enact it. Content analysis of corporate sustainability reports is used to position each company report within stages of corporate sustainability. Results reveal that there are multiple coexisting worldviews of corporate sustainability, but the most dominant worldview is focused on the business case for sustainability, a position anchored in the weak sustainability paradigm. We contend that the business case and weak sustainability advanced in corporate sustainability reports and by the Global Reporting Initiative are poor representations of sustainability. Ecological embeddedness, or a locally responsive strategy that is sensitive to local ecosystems, may hold the key to improved ecological sensemaking, which in turn could lead to more mature levels of corporate sustainability worldviews that support strong sustainability and are rooted in environmental science. This must be supported by government regulation.

Paradoxical tensions and corporate sustainability: A focus on circular economy business cases

“…For instance, there is a possible negative effect on the image and product quality of a high-end, luxury leather producer when recovered or recycled materials are used. This lack of integration leads to incremental improvements of sustainability by business-as-usual model, but the corporate continues to contribute to environmental degradation (Landrum & Ohsowski, 2018); this paradox is normatively accepted, although the strong sustainability is claimed by society. Apparently, these performing paradoxical tensions are instrumentally justified by corporate sustainability (Hahn et al, 2017), but through a more detailed analysis they are normatively justified as well because of lack of integration between the microlevel and macrolevel of knowledge of sustainability (Dyllick & Muff, 2016).…”

Multinationals and sustainable development: Does internationalization develop corporate sustainability of emerging market multinationals?

“…However, the TBL concept serves as a cornerstone framework of today's sustainability agenda. As social issues increase its impact on corporate ends, CS has received considerable public and academic attention (Flammer, ; Landrum & Ohsowski, ). It has also become a pressing business policy across many, if not most, countries.…”

Corporate reporting and conservation realities: Understanding differences in what businesses say and do regarding biodiversity

“…). However, integrating different views into biodiversity reporting could more accurately reflect the local contexts firms are operating in, for instance demonstrating competing conservation priorities(Barkemeyer, Stringer, Hollins, & Josephi, 2015;Landrum & Ohsowski, 2018). Applying more sophisticated reporting tools, such as the NCP, might address problems with transparency.…”