From image to economic value: a genre analysis of sustainability reporting

摘要

Purpose - The paper aims to examine the extent to which the genre of the sustainability report hasrnevolved due to the increased emphasis placed on the economic value of addressing environmental andrnsocial problems.rnDesign/methodology/approach - Drawing on the concept of genre, this paper compares the mostrnrecent sustainability reports of ten global companies to earlier versions of these same companies'rnsustainability reports.rnFindings - A concerted effort to define sustainability in terms of economic value is evident in thernopening sections and chief executive letters. More recent reports illustrate an increase in efforts tornadvance the business case for sustainability, including attempts to provide measurable economicrnoutcomes from various sustainable activities and initiatives. In sum, while sustainability reports stillrnconvey a company's efforts to comply with environmental and social regulations, sustainabilityrnreports are showing an increase in communicating the direct economic benefits that sustainablernactions can bring to the company.rnOriginality/value - The paper provides a new approach, in the form of genre analysis, to the studyrnof sustainability reporting. The findings from this paper suggest further lines of inquiry, including thernneed to examine the relation between the global reporting initiative and the emphasis on economicrnvalue, to explore the intersection of materiality and the shift toward economic value, and to considerrnthe influence of economic pursuits on the public perception and definition of sustainability.