Cover Image

Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting

Purpose: This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service. Design/methodology/approach: A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifical...

Full description

Saved in:
Bibliographic Details
Main Authors: Hedley, Timothy, Porco, Barbara, Keiningham, Timothy Lee, Aksoy, Lerzan, Statuto, Leigh Anne, Amin, Muslim
Format: Article
Published: Emerald Publishing Limited 2024
Subjects:
H Social Sciences (General)
Online Access:http://eprints.utm.my/108930/
http://dx.doi.org/10.1108/JOSM-12-2023-0505
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.utm.108930
record_format eprints
spelling my.utm.1089302024-12-15T06:07:55Z http://eprints.utm.my/108930/ Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting Hedley, Timothy Porco, Barbara Keiningham, Timothy Lee Aksoy, Lerzan Statuto, Leigh Anne Amin, Muslim H Social Sciences (General) Purpose: This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service. Design/methodology/approach: A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifically PepsiCo and Coca-Cola and The Home Depot, Lowe’s and HomePro. This approach was chosen to uncover variances in sustainability reporting and practices within these sectors using the Sustainability Accounting Standards Board (SASB) guidelines which all four firms followed in their sustainability reports. Findings: The study reveals significant disparities in how companies within the same industry apply SASB guidelines. These inconsistencies highlight a broader issue of non-standardization in sustainability reporting, leading to challenges in effectively evaluating the relative performance of companies in the same sector. Practical implications: The findings suggest managers must prioritize standardized and transparent sustainability reporting to build stakeholder acceptance and trust. Originality/value: This paper contributes to the existing literature by providing a detailed comparison of sustainability practices in two distinct industry sectors. It offers new insights into the challenges and importance of standardizing sustainability reporting and the potential impact on stakeholders. Emerald Publishing Limited 2024-07-17 Article PeerReviewed Hedley, Timothy and Porco, Barbara and Keiningham, Timothy Lee and Aksoy, Lerzan and Statuto, Leigh Anne and Amin, Muslim (2024) Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting. Journal of Service Management, 35 (4). pp. 512-524. ISSN 1757-5818 http://dx.doi.org/10.1108/JOSM-12-2023-0505 DOI:10.1108/JOSM-12-2023-0505
institution Universiti Teknologi Malaysia
building UTM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Malaysia
content_source UTM Institutional Repository
url_provider http://eprints.utm.my/
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Hedley, Timothy
Porco, Barbara
Keiningham, Timothy Lee
Aksoy, Lerzan
Statuto, Leigh Anne
Amin, Muslim
Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting
description Purpose: This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service. Design/methodology/approach: A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifically PepsiCo and Coca-Cola and The Home Depot, Lowe’s and HomePro. This approach was chosen to uncover variances in sustainability reporting and practices within these sectors using the Sustainability Accounting Standards Board (SASB) guidelines which all four firms followed in their sustainability reports. Findings: The study reveals significant disparities in how companies within the same industry apply SASB guidelines. These inconsistencies highlight a broader issue of non-standardization in sustainability reporting, leading to challenges in effectively evaluating the relative performance of companies in the same sector. Practical implications: The findings suggest managers must prioritize standardized and transparent sustainability reporting to build stakeholder acceptance and trust. Originality/value: This paper contributes to the existing literature by providing a detailed comparison of sustainability practices in two distinct industry sectors. It offers new insights into the challenges and importance of standardizing sustainability reporting and the potential impact on stakeholders.
format Article
author Hedley, Timothy
Porco, Barbara
Keiningham, Timothy Lee
Aksoy, Lerzan
Statuto, Leigh Anne
Amin, Muslim
author_facet Hedley, Timothy
Porco, Barbara
Keiningham, Timothy Lee
Aksoy, Lerzan
Statuto, Leigh Anne
Amin, Muslim
author_sort Hedley, Timothy
title Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting
title_short Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting
title_full Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting
title_fullStr Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting
title_full_unstemmed Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting
title_sort beyond apples and oranges: unraveling the complexity in corporate sustainability reporting
publisher Emerald Publishing Limited
publishDate 2024
url http://eprints.utm.my/108930/
http://dx.doi.org/10.1108/JOSM-12-2023-0505
_version_ 1818834067660996608
score 13.223943

Similar Items