42,951
Views
239
CrossRef citations to date
0
Altmetric
Articles

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

, , , &

References

  • Adams, C. A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting, Auditing and Accountability Journal, 17, 731–757. doi:10.1108/09513570410567791.
  • Almond, P., Edwards, T., Colling, T., Ferner, A., Gunnigle, P., Müller-Camen, M., … Wächter, H. (2005). Unravelling home and host country effects: An investigation of the HR policies of an American multinational in four european countries. Industrial Relations, 44, 276–306.
  • Amable, B. (2003). The diversity of modern capitalism. Oxford: Oxford University Press.
  • Bansal, P. (2005). Evolving sustainably: A longitudinal study of corporate sustainable development. Strategic Management Journal, 26, 197–218. doi:10.1002/smj.441.
  • Bhattacharya, C. B., Sen, S., & Korschun, D. (2008). Using corporate social responsibility to win the war for talent. MIT Sloan Management Review, 49, 37–44.
  • Boudreau, J. W., & Ramstad, P. M. (2005). Talentship, talent segmentation, and sustainability: A new HR decision science paradigm for a new strategy definition. Human Resource Management, 44, 129–136. doi:10.1002/hrm.20054.
  • Brewster, C. (2007). Comparative HRM: European views and perspectives. International Journal of Human Resource Management, 18, 769–787. doi:10.1080/09585190701248182.
  • Brown, H. S., de Jong, M., & Lessidrenska, T. (2009). The rise of the Global Reporting Initiative: A case of institutional entrepreneurship. Environmental Politics, 18, 182–200. doi:10.1080/09644010802682551.
  • Butz, C., & Plattner, A. (1999). Nachhaltige aktienanlagen: Eine analyse der rendite in abhängigkeit von umwelt- und sozialkriterien [Sustainable investment: An analysis of returns depending on environmental and social criteria]. Basel: Sarasin Sustainable Investment.
  • Chan, A. (2005). China says no to developed countries corporate social responsibility. International Union Rights, 12, 18–19.
  • Chan, A. (2010). Corporate accountability and the potential for workers' representation in China. In K. MacDonald & S. Marshall (Eds.), Fair trade, corporate accountability and beyond (pp. 259–276). Aldershot, UK: Ashgate.
  • Chen, M., & Chan, A. (2010). Occupational health and safety in China: The case of state-managed enterprises. International Journal of Health Services, 40, 43–60. doi:10.2190/HS.40.1.c.
  • Cho, C. H., Roberts, R. W., & Patten, D. M. (2010). The language of US corporate environmental disclosure. Accounting, Organizations and Society, 35, 431–443. doi:10.1016/j.aos.2009.10.002.
  • Cohen, E., Taylor, S., & Muller-Camen, M. (2012). HRM's role in corporate social and environmental sustainability. Research Report, SHRM.
  • Docherty, P., Kira, M., & Shani, A. B. (2009). Creating sustainable work systems: Developing social sustainability. Abingdon: Routledge.
  • Eccles, R. G., & Serafeim, G. (2013). The performance frontier: Innovating for a sustainable strategy. Harvard Business Review, 91, 50–60.
  • Edwards, T., & Kuruvilla, S. (2005). International HRM: National business systems, organizational politics and the international division of labour in MNCs. The International Journal of Human Resource Management, 16, 1–21. doi:10.1080/0958519042000295920.
  • Egri, C. P., & Hornal, R. C. (2002). Strategic environmental human resource management and perceived organizational performance: An exploratory study of the Canadian manufacturing sector. In S. Sharma & M. Starik (Eds.), Research in corporate sustainability: The evolving theory and practice of organizations in the natural environment (pp. 205–236). Northampton, MA: Edward Elgar Publishing.
  • Ehnert, I. (2009a). Sustainability and human resource management: Reasoning and applications on corporate websites. European Journal of International Management, 3, 419–438. doi:10.1504/EJIM.2009.028848.
  • Ehnert, I. (2009b). Sustainable human resource management: A conceptual and exploratory analysis from a paradox perspective (contributions to management science). Heidelberg: Springer.
  • Ehnert, I., & Harry, W. (2012). Recent developments and future prospects on sustainable human resource management: Introduction to the special issue. Management Revue, 23, 221–238.
  • Ehnert, I., Harry, W., & Brewster, C. (2014a). Sustainable HRM in Europe: Diverse contexts and multiple bottom lines. In I. Ehnert, W. Harry, & K. J. Zink (Eds.), Sustainability and human resource management: Developing sustainable business organizations (pp. 339–357). Heidelberg: Springer.
  • Ehnert, I., Harry, W., & Zink, K. J. (2014b). Sustainability and HRM: An introduction to the field. In I. Ehnert, W. Harry, & K. J. Zink (Eds.), Sustainability and human resource management: Developing sustainable business organizations (pp. 3–32). Heidelberg: Springer.
  • Fisher, S. L., Graham, M. E., Vachon, S., & Vereecke, A. (2010). Guest editors' note: Don't miss the boat: Research on HRM and supply chains. Human Resource Management, 49, 813–828. doi:10.1002/hrm.20386.
  • Fukukawa, K., & Teramoto, Y. (2009). Understanding Japanese CSR: The reflections of managers in the field of Global operations. Journal of Business Ethics, 85, 133–146. doi:10.1007/s10551-008-9933-7.
  • Gereffi, G. (2014). Global value chains in a post-Washington consensus world. Review of International Political Economy, 21, 9–37. doi:10.1080/09692290.2012.756414.
  • Gladwin, T. N., Kennelly, J. J., & Krause, T. S. (1995). Shifting paradigms for sustainable development: Implications for management theory and research. Academy of Management Journal, 20, 874–907.
  • Gray, R., Javad, M., Power, D., & Sinclair, D. (2001). Social and environmental disclosure and corporate characteristics: A research note and extension. Journal of Business Finance and Accounting, 28, 327–356. doi:10.1111/1468-5957.00376.
  • Gray, R., Kouhy, R., & Lavers, S. (1995). Constructing a research database of social and environmental reporting by UK companies. Accounting, Auditing & Accountability Journal, 8, 78–101. doi:10.1108/09513579510086812.
  • Gray, R., Owen, D., & Adams, C. (1996). Accounting and accountability: Changes and challenges in corporate, social and environmental reporting. London: Prentice Hall.
  • GRI. (2011). Indicators protocol set LA. Retrieved from http://www.globalreporting.org/NR/rdonlyres/B52921DA-D802-406B-B067-4EA11CFED835/3880/G3_IP_Labor_Practices_Decent_Work.pdf.
  • GRI. (2014). About GRI. Retrieved from https://www.globalreporting.org/information/about-gri/Pages/default.aspx.
  • Guerci, M. (2011). La gestione delle risorse umane per la sostenibilita' dell'impresa [The management of human resources through corporate sustainability]. Franco Angnelli.
  • Guerci, M., & Pedrini, M. (2014). The consensus between Italian HR and sustainability managers on HR management for sustainability-driven change – towards a ‘strong' HR management system. The International Journal of Human Resource Management, 25, 1787–1814. doi:10.1080/09585192.2013.860388.
  • Guerci, M., Shani, A., & Solari, L. (2014). A stakeholder perspective for Sustainable HRM'. In I. Ehnert, W. Harry, & K. J. Zink (Eds.), Sustainability and human resource management. Developing sustainable business organisations (pp. 205–224). Heidelberg: Springer.
  • Hahn, R., & Kühnen, M. (2013). Determinants of sustainability reporting: A review of results, trends, theory, and opportunities in an expanding field of research. Journal of Cleaner Production, 59, 5–21. doi:10.1016/j.jclepro.2013.07.005.
  • Hahn, R., & Lülfs, R. (2014). Legitimizing negative aspects in GRI-oriented sustainability reporting: A qualitative analysis of corporate disclosure strategies. Journal of Business Ethics, 123, 401–420. doi:10.1007/s10551-013-1801-4.
  • Hahn, T., & Figge, F. (2011). Beyond the bounded instrumentality in current corporate sustainability research: Toward an inclusive notion of profitability. Journal of Business Ethics, 104, 325–345. doi:10.1007/s10551-011-0911-0.
  • Hall, P. A., & Gingerich, D. W. (2009). Varieties of capitalism and institutional complementarities in the political economy: An empirical analysis. British Journal of Political Science, 39, 449–482. doi:10.1017/S0007123409000672.
  • Hall, P. A., & Soskice, D. (2001). Varieties of capitalism: The institutional foundations of comparative advantage. Oxford: Oxford University Press.
  • Hall, R., & Wailles, N. (2010). International and comparative human resource management. In A. Wilkinson, T. Redman, N. Bacon, & S. Snell (Eds.), The sage handbook of human resource management (pp. 115–132). London: Sage.
  • Harcourt, M., Wood, G., & Roper, I. (2007). The importance of legislated employment protection for worker commitment in coordinated market economies. Journal of Economic Issues, 41, 961–980.
  • Hassel, A. (2008). The evolution of a global labor governance regime. Governance, 21, 231–251. doi:10.1111/j.1468-0491.2008.00397.x.
  • Hobelsberger, C. (2014). Sustainability and HRM in international supply chains. In I. Ehnert, W. Harry, & K. J. Zink (Eds.), Sustainability and human resource management. Developing sustainable business organisations (pp. 379–400). Heidelberg: Springer.
  • Hofmann, H., Busse, C., Bode, C., & Henke, M. (2014). Sustainability-related supply chain risks: Conceptualization and management. Business Strategy and the Environment, 23, 160–172. doi:10.1002/bse.1778.
  • Höllerer, M. (2013). From taken-for-granted to explicit commitment: The rise of CSR in a corporatist country. Journal of Management Studies, 50, 573–606. doi:10.1111/joms.12029.
  • Jabbour, C. J. C, & Santos, F. C. A (2008). The central role of human resource management in the search for sustainable organizations. The International Journal of Human Resource Management, 19, 2133–2154. doi:10.1080/09585190802479389.
  • Jackson, S. E., Renwick, D. W. S., Jabbour, C. J. C., & Muller-Camen, M. (2011). State-of-the-art and future directions for green human resource management: Introduction into the special issue. Zeitschrift für Personalforschung, 25, 99–116.
  • Kolk, A., & Perego, P. (2010). Determinants of the adoption of sustainability assurance statements: An international investigation. Business Strategy and the Environment, 19, 182–198.
  • KPMG. (2011). KPMG international survey of corporate responsibility reporting. London: KPMG.
  • KPMG. (2013). The KPMG survey of corporate responsibility reporting 2013. Amsterdam: KPMG International Cooperatives.
  • Kramar, R. (2014). Beyond strategic human resource management: Is sustainable human resource management the next approach? The International Journal of Human Resource Management, 25, 1069–1089. doi:10.1080/09585192.2013.816863.
  • Manetti, G., & Becatti, L. (2009). Assurance services for sustainability reports: Standards and empirical evidence. Journal of Business Ethics, 87, 289–298. doi:10.1007/s10551-008-9809-x.
  • Mariappanadar, S. (2003). Sustainable human resource strategy: The sustainable and unsustainable dilemmas of retrenchment. International Journal of Social Economics, 30, 906–923. doi:10.1108/03068290310483779.
  • Mariappanadar, S. (2012). Harm of efficiency oriented HRM practices on stakeholders: An ethical issue for sustainability. Society and Business Review, 7, 168–184. doi:10.1108/17465681211237628.
  • Mariappanadar, S. (2013). A conceptual framework for cost measures of harm of HRM practices. Asia-Pacific Journal of Business Administration, 5, 103–114. doi:10.1108/17574321311321595.
  • Milne, M. J., & Patten, D. M. (2002). Securing organizational legitimacy: An experimental decision case examining the impact of environmental disclosures. Accounting, Auditing and Accountability Journal, 15, 372–405. doi:10.1108/09513570210435889.
  • Neilson, J., Pritchard, B., & Yeung, H. W. (2014). Global value chains and global production networks in the changing international political economy. Review of International Political Economy, 21, 1–8.
  • Osland, J., Drake, B., & Feldman, H. (1999). The stewardship of natural and human resources. In C. Dempsey & R. Butkus (Eds.), All creation is groaning (pp. 168–192). Minneapolis, MN: Liturgical Press.
  • Osranek, R., & Zink, K. J. (2014). Corporate human capital and social sustainability of human resources: Towards an integrative measurement framework. In I. Ehnert, W. Harry, & K. J. Zink (Eds.), Sustainability and human resource management. Developing sustainable business organisations (pp. 105–126). Heidelberg: Springer.
  • Owusu-Ansah, S. (1998). The impact of corporate attributes on the extent of mandatory disclosure and reporting by listed companies in Zimbabwe. The International Journal of Accounting, 33, 605–631. doi:10.1016/S0020-7063(98)90015-2.
  • Park-Poaps, H., & Rees, K. (2010). Stakeholder forces of socially responsible supply chain management orientation. Journal of Business Ethics, 92, 305–322. doi:10.1007/s10551-009-0156-3.
  • Parsa, S. (2010). Corporate governance and HRM. In I. Roper, R. Prouska, U. Chatrakul, & Na Ayudhya (Eds.), Critical issues in human resource management (pp. 13–26). London: Chartered Institute of Personnel and Development.
  • Parsa, S., & Kouhy, R. (2008). Social reporting by companies listed on the Alternative Investment Market. Journal of Business Ethics, 79, 345–360. doi:10.1007/s10551-007-9402-8.
  • Perego, P. (2009). Causes and consequences of choosing different assurance providers: An international study of sustainability reporting. International Journal of Management, 26, 412–425.
  • Perego, P., & Kolk, A. (2012). Multinationals' accountability on sustainability: The evolution of third-party assurance of sustainability reports. Journal of Business Ethics, 110, 173–190. doi:10.1007/s10551-012-1420-5.
  • Pfeffer, J. (2010). Building sustainable organizations: The human factor. Academy of Management Perspectives, 24, 34–45. doi:10.5465/AMP.2010.50304415.
  • Pleon. (2005). Accounting for good: The global stakeholder report 2005: The second world-wide survey of stakeholder attitude to CSR reporting. Bonn: PleonKohtesKlewes GmbH. Retrieved from http:www.pleon.com.
  • Preuss, L., Haunschild, A., & Matten, D. (2009). The rise of CSR: Implications for HRM and employee representation. The International Journal of Human Resource Management, 20, 953–973. doi:10.1080/09585190902770893.
  • Ramanathan, R. (2002). Introductory econometrics with applications. London: Thomson.
  • Reynolds, M., & Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78, 47–64. doi:10.1007/s10551-006-9316-x.
  • Roberts, J. (2009). No one is perfect: The limits of transparency and an ethic for ‘intelligent’ accountability. Accounting, Organizations and Society, 34, 957–970. doi:10.1016/j.aos.2009.04.005.
  • Schaltegger, S., & Wagner, M. (2006). Integrative management of sustainability performance, measurement and reporting. International Journal of Accounting, Auditing and Performance Evaluation, 3, 1–19.
  • Senna, J., & Shani, A. B. (2009). Utilizing technology to support sustainability. In P. Docherty, M. Kira, & A. B. Shani (Eds.), Creating sustainable work systems: Developing social sustainability (pp. 84–100). London: Routledge.
  • SHRM. (2011). Advancing sustainability: HR's role. A research report by the Society for Human Resource Management, BSR and Aurosoya SHRM.
  • Stigzelius, I., & Mark-Herbert, C. (2009). Tailoring corporate responsibility to suppliers: Managing SA8000 in Indian garment manufacturing. Scandinavian Journal of Management, 25, 46–56. doi:10.1016/j.scaman.2008.04.003.
  • Taylor, S., & Lewis, C. (2014). Sustainable HRM in the US: The influence of national context. In I. Ehnert, W. Harry, & K. J. Zink (Eds.), Sustainability and human resource management. Developing sustainable business organisations (pp. 297–314). Heidelberg: Springer.
  • Wagner, M. (2004). Sustainable reporting? The link of environmental reports and environmental performance. Corporate Environmental Strategy, 11, 21–28.
  • Wagner, M. (2005a). Consistency and credibility? Environmental reporting, environmental performance indicators and economic performance. Marburg: Tectum.
  • Wagner, M. (2005b). Environmental performance and the quality of corporate environmental reports: The role of environmental management accounting. In P. Rikhardsson, M. Bennett, S. Schaltegger, & J. Bouma (Eds.), Implementing environmental management accounting: Status and challenges (pp. 105–122). Dordrecht: Kluwer Academic Publishers.
  • Wagner, M. (2013). ‘Green’ human resource benefits: Do they matter as determinants of environmental management system implementation? Journal of Business Ethics, 114, 443–456. doi:10.1007/s10551-012-1356-9.
  • WCED. (1987). Our common future. Oxford: Oxford University Press.
  • Whitley, R. (1999). Divergent capitalisms: The social structuring and change of business systems. Oxford: Oxford University Press.
  • Wild, A. (2003). Putting the trust back in business. Unpublished working paper. Geneva: International Labor Organization (ILO). Retrieved from Alan Wild, [email protected]
  • Wilkinson, A., Hill, M., & Gollan, P. (2001). The sustainability debate. International Journal of Operations and Production Management, 21, 1492–1502. doi:10.1108/01443570110410865.
  • Wills, J. (2000). Great expectations: Three years in the life of a European Works Council. European Journal of Industrial Relations, 6, 85–107. doi:10.1177/095968010061005.