Yritys tuottaa - sidosryhmät käyttävät? : WINCSR-hankkeen tuloksia yritysvastuutiedon tuottamisesta ja käyttämisestä

Monetary information in sustainability reports: How is it related with stakeholders?

Sustainability reports have recently become a central tool for a corporation in convincing different stakeholder of their sustainability performance. The research and especially criticism towards sustainability reports is increasing. One solution for the criticism would be that companies provide more monetary arguments of their sustainability work. Currently there is a research gap of the content of the monetary sustainability reporting. This paper aims to address this gap by analysing how three Finnish companies construct the classification of stakeholders in terms of monetary information in their sustainability reports between 2003 and 2012. We studied three Finnish companies which repres…

Social Proximity and Environmental NGO Relationships in Corporate Sustainability Reports

This study demonstrates how three Finnish companies constructed their stakeholder relationships with environmental NGOs (ENGOs) in terms of social proximity in their sustainability reports between 2003 and 2012. The study identifies five types of stakeholder relationship between ENGOs and corporations constructed in the reports: monetary, management system, collaborative, dialogue and conflicting. Within these relationships the level of constructed social proximity and level of trust vary. The results indicate that, within the 10 years we examined, a change has occurred in the ENGO relationships constructed in corporate sustainability reports: they have shifted from being non-stakeholder re…

Implications of Managerial Framing of Stakeholders in Environmental Reports

Corporate environmental reports are increasingly viewed as products of the managerial framing of responsibility and stakeholders. This notion encouraged us to conduct a multiple case study on how stakeholders are framed in environmental reports. We show how interaction between companies and stakeholders is described in the environmental reports of three firms operating in different business sectors – financial, aviation and energy – over a period of five years. We use an inductively oriented content analysis to identify five categories of relationships being constructed in the data: demanding, promoting, committing, donating and preventing. We then show how commitment and promotion dominate…

Ympäristöjohtamisen sidosryhmäyhteistyö kahdella toimialalla

How environmental NGO’s are addressed in sustainability reporting?

This study demonstrates how three Finnish companies in different business fields construct their relationships with environmental NGOs in their sustainability reports concerning during the studied timeframe, years 2007-2011. The study identifies five different types of relationships constructed in the reports between ENGOs and the corporation: monetary based, management system based, collaborative, dialogue based and conflicting relationships. The study shows that the descriptions of relationships are very neutral, and both the intensive environmental management alliances and conflicting relationships are mainly missing in the reports. peerReviewed