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Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250: Greenwashing or Green Supply Chain?

In: Entrepreneurship, Business and Economics - Vol. 1

Author

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  • John Kennedy Lewis

    (Salve Regina University)

Abstract

The sustainability reporting efforts of MNCs who are members of the Fortune Global 250 (FG250) was investigated. The focus was on sustainability reporting by MNCs of supply chain impacts. The reporting of FG250 MNCs was examined to determine if greenwashing was occurring or whether MNCs had committed to operating a green supply chain. A mixed methodology was used consisting of quantitative analysis of 25 MNC CSR/sustainability reports which were randomly selected from the FG250 listing. Qualitative analysis using content analysis was also conducted on the reports. Both methodologies concentrated on the sustainability reporting of the selected MNCs in regard to their supply chain. Findings were mixed as there were great variations among the MNCs in their level of sustainability reporting about their supply chains. Some MNCs did not report on the activities of their supply chain at all (20 %), the majority of the MNCs reported on their supply chain impacts at the value and goal level (48 %), while the rest reported at the management approach level (32 %). A majority of the sampled MNCs could be accused of greenwashing due to the lack of detailed quantitative information provided by the MNCs on the environmental impacts of their supply chain.

Suggested Citation

  • John Kennedy Lewis, 2016. "Corporate Social Responsibility/Sustainability Reporting Among the Fortune Global 250: Greenwashing or Green Supply Chain?," Eurasian Studies in Business and Economics, in: Mehmet Huseyin Bilgin & Hakan Danis (ed.), Entrepreneurship, Business and Economics - Vol. 1, edition 1, pages 347-362, Springer.
    • Handle: RePEc:spr:eurchp:978-3-319-27570-3_27
    DOI: 10.1007/978-3-319-27570-3_27
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    Cited by:

    1. Giorgio Mion & Cristian R. Loza Adaui, 2019. "Mandatory Nonfinancial Disclosure and Its Consequences on the Sustainability Reporting Quality of Italian and German Companies," Sustainability, MDPI, vol. 11(17), pages 1-28, August.
    2. Lee Roberts & Monomita Nandy & Abeer Hassan & Suman Lodh & Ahmed A. Elamer, 2022. "Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies," Journal of Business Ethics, Springer, vol. 178(3), pages 571-595, July.
    3. Antonio Bontempi & Daniela Bene & Louisa Jane Felice, 2023. "Counter-reporting sustainability from the bottom up: the case of the construction company WeBuild and dam-related conflicts," Journal of Business Ethics, Springer, vol. 182(1), pages 7-32, January.
    4. Marta Cuesta-González & Julie Froud & Daniel Tischer, 2021. "Coalitions and Public Action in the Reshaping of Corporate Responsibility: The Case of the Retail Banking Industry," Journal of Business Ethics, Springer, vol. 173(3), pages 539-558, October.
    5. Abeer Mohamed Hassan & Lee Roberts & Jill Atkins, 2020. "Exploring factors relating to extinction disclosures: What motivates companies to report on biodiversity and species protection?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(3), pages 1419-1436, March.
    6. Aysun Kahraman & İpek Kazançoğlu, 2019. "Understanding consumers' purchase intentions toward natural‐claimed products: A qualitative research in personal care products," Business Strategy and the Environment, Wiley Blackwell, vol. 28(6), pages 1218-1233, September.
    7. Smith, Michael, 2022. "Monetizing virtuous employees," Accounting, Organizations and Society, Elsevier, vol. 98(C).
    8. Muhammad Kamran Khalid & Mujtaba Hassan Agha & Syed Tasweer Hussain Shah & Muhammad Naseer Akhtar, 2020. "Conceptualizing Audit Fatigue in the Context of Sustainable Supply Chains," Sustainability, MDPI, vol. 12(21), pages 1-11, November.

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