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Credible Claim Or Corporate Spin?: A Checklist To Evaluate Corporate Sustainability Reports

Author

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  • LIDEWIJ VAN DER PLOEG

    (Department of Cultural Geography, Faculty of Spatial Sciences, University of Groningen, PO Box 800, 9700 AV Groningen, The Netherlands)

  • FRANK VANCLAY

    (Department of Cultural Geography, Faculty of Spatial Sciences, University of Groningen, PO Box 800, 9700 AV Groningen, The Netherlands)

Abstract

In response to the establishment of universally-accepted principles about sustainability and corporate social responsibility (CSR), corporations are now producing Sustainability Reports (SRs). Corporations are expected to document their positive and negative impacts on society. However, the veracity of the information in these reports is being questioned. To what extent is it greenwashing? While the Global Reporting Initiative (GRI) provides a framework for reporting, effective mechanisms to evaluate reports are lacking. We propose a Sustainability Reporting Assessment Checklist of 10 questions as a functional tool for use by stakeholders to evaluate the content of SRs. For a demonstration of the effectiveness of the checklist, it is applied to a real but anonymous company. The questions cover: accessibility; readability; the use of an established framework (e.g. GRI); incorporation of CSR and sustainability into long-term strategy; consideration of all relevant aspects of operations; use of evidence to support claims; documented stakeholder engagement; supply chain responsibility; documented impacts on all stakeholders (including vulnerable groups and negatively affected groups); and assurance assessment.

Suggested Citation

  • Lidewij Van Der Ploeg & Frank Vanclay, 2013. "Credible Claim Or Corporate Spin?: A Checklist To Evaluate Corporate Sustainability Reports," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 15(03), pages 1-21.
    • Handle: RePEc:wsi:jeapmx:v:15:y:2013:i:03:n:s1464333213500129
    DOI: 10.1142/S1464333213500129
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    Citations

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    Cited by:

    1. Marthinus Jacobus Botha & Sanlie. L. Middelberg, 2016. "Evaluating the Adequacy of Water-Related Reporting and Disclosure by High-Impact users in South Africa," Journal of Environmental Assessment Policy and Management (JEAPM), World Scientific Publishing Co. Pte. Ltd., vol. 18(01), pages 1-20, March.
    2. Wan Nordin Wan-Hussin & Ameen Qasem & Norhani Aripin & Mohd Shazwan Mohd Ariffin, 2021. "Corporate Responsibility Disclosure, Information Environment and Analysts’ Recommendations: Evidence from Malaysia," Sustainability, MDPI, vol. 13(6), pages 1-27, March.
    3. Donna Marshall & Lucy McCarthy & Marius Claudy & Paul McGrath, 2019. "Piggy in the Middle: How Direct Customer Power Affects First-Tier Suppliers’ Adoption of Socially Responsible Procurement Practices and Performance," Journal of Business Ethics, Springer, vol. 154(4), pages 1081-1102, February.
    4. Frank Vanclay & Philippe Hanna, 2019. "Conceptualizing Company Response to Community Protest: Principles to Achieve a Social License to Operate," Land, MDPI, vol. 8(6), pages 1-31, June.
    5. Tony Kealy, 2017. "Does an Embedded Wind Turbine Reduce a Company’s Electricity Bill? Case Study of a 300 kW Wind Turbine in Ireland," Journal of Business Ethics, Springer, vol. 145(2), pages 417-428, October.

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