Reporting on sustainability and HRM: a comparative study of sustainability reporting practices by the world's largest companies

Please always quote using this URN: urn:nbn:de:bvb:20-opus-191141
  • As a response to the growing public awareness on the importance of organisational contributions to sustainable development, there is an increased incentive for corporations to report on their sustainability activities. In parallel with this has been the development of Sustainable HRM' which embraces a growing body of practitioner and academic literature connecting the notions of corporate sustainability to HRM. The aim of this article is to analyse corporate sustainability reporting amongst the world's largest companies and to assess the HRMAs a response to the growing public awareness on the importance of organisational contributions to sustainable development, there is an increased incentive for corporations to report on their sustainability activities. In parallel with this has been the development of Sustainable HRM' which embraces a growing body of practitioner and academic literature connecting the notions of corporate sustainability to HRM. The aim of this article is to analyse corporate sustainability reporting amongst the world's largest companies and to assess the HRM aspects of sustainability within these reports in comparison to environmental aspects of sustainable management and whether organisational attributes - principally country-of-origin - influences the reporting of such practices. A focus in this article is the extent to which the reporting of various aspects of sustainability may reflect dominant models of corporate governance in the country in which a company is headquartered. The findings suggest, first and against expectations, that the overall disclosure on HRM-related performance is not lower than that on environmental performance. Second, companies report more on their internal workforce compared to their external workforce. Finally, international differences, in particular those between companies headquartered in liberal market economies and coordinated market economies, are not as apparent as expected.show moreshow less

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Metadaten
Author: Ina Ehnert, Sepideh Parsa, Ian Roper, Marcus Wagner, Michael Muller-Camen
URN:urn:nbn:de:bvb:20-opus-191141
Document Type:Journal article
Faculties:Wirtschaftswissenschaftliche Fakultät / Betriebswirtschaftliches Institut
Language:English
Parent Title (English):International Journal of Human Resource Management
Year of Completion:2016
Volume:27
Issue:1
Pagenumber:88-108
Source:International Journal of Human Resource Management (2016) 27:1, S. 88-108. https://doi.org/10.1080/09585192.2015.1024157
DOI:https://doi.org/10.1080/09585192.2015.1024157
Dewey Decimal Classification:6 Technik, Medizin, angewandte Wissenschaften / 65 Management, Öffentlichkeitsarbeit / 650 Management und unterstützende Tätigkeiten
Tag:Human Resource Management; Sustainable HRM; comparative HRM; global reporting initiative; sustainability reporting
Release Date:2021/02/15
Licence (German):License LogoCC BY-NC-ND: Creative-Commons-Lizenz: Namensnennung, Nicht kommerziell, Keine Bearbeitungen 4.0 International