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Evaluating the corporate environmental profile by analyzing corporate social responsibility reports

Evaluating the corporate environmental profile by analyzing corporate social responsibility reports

Tsalis, Thomas A., Nikolaou, Ioannis E., Konstantakopoulou, Fotini, Zhang, Ying and Evangelinos, Konstantinos I. (2020) Evaluating the corporate environmental profile by analyzing corporate social responsibility reports. Economic Analysis and Policy, 66. pp. 63-75. ISSN 0313-5926 (Online) (doi:https://doi.org/10.1016/j.eap.2020.02.009)

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Abstract

The environmental dimension of corporate sustainability is a key factor in firms’ success and viability. This implies that firms put emphasis on resource conservation strategies in order to protect their financial position. In recent years, the environmental aspects of firms have been examined with respect to their corporate environmental profile. This paper proposes a new approach for assessing the corporate environmental profile in light of environmental management practices, the environmental performance and reporting practices. To do so, a flexible benchmarking–scoring methodology was developed. It is
based on a set of well-defined indexes and environmental indicators proposed by the Global Reporting Initiative (GRI) in order to assess information published in Corporate Social Responsibility (CSR) reports. A sample of firms was used to test the proposed methodology so as to highlight its advantages and disadvantages.

Item Type: Article
Uncontrolled Keywords: corporate social responsibility, benchmarking–scoring techniques, CSR reports, environmental indicators, CSR reporting practices
Subjects: H Social Sciences > H Social Sciences (General)
Faculty / Department / Research Group: Faculty of Liberal Arts & Sciences
Faculty of Liberal Arts & Sciences > School of Design (DSC)
Faculty of Liberal Arts & Sciences > Sustainable Built Environment Research Group (SBERG)
Last Modified: 23 Mar 2021 14:55
Selected for GREAT 2016: None
Selected for GREAT 2017: None
Selected for GREAT 2018: None
Selected for GREAT 2019: None
Selected for REF2021: None
URI: http://gala.gre.ac.uk/id/eprint/31286

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