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...
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| Format: | Article |
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Emerald Publishing Limited
2024
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| 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 |
| collection | ePrints |
| 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. |
| first_indexed | 2025-02-19T02:44:38Z |
| format | Article |
| id | utm.eprints-108930 |
| institution | Universiti Teknologi Malaysia - ePrints |
| last_indexed | 2025-02-19T02:44:38Z |
| publishDate | 2024 |
| publisher | Emerald Publishing Limited |
| record_format | dspace |
| spelling | utm.eprints-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 |
| 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 |
| title | 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_short | Beyond apples and oranges: unraveling the complexity in corporate sustainability reporting |
| title_sort | beyond apples and oranges unraveling the complexity in corporate sustainability reporting |
| topic | H Social Sciences (General) |
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