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

机译:《财富》全球250强中的企业社会责任/可持续发展报告:绿色清洗还是绿色供应链?

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摘要

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 twenty-five 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
机译:调查了《财富》全球250强(FG250)成员的跨国公司的可持续发展报告工作。重点是跨国公司关于供应链影响的可持续性报告。对FG250跨国公司的报告进行了检查,以确定是否正在进行绿色清洗,或者跨国公司是否已承诺运营绿色供应链。使用了混合方法,包括对从FG250清单中随机选择的25个MNC CSR /可持续性报告进行定量分析。还对报告进行了使用内容分析的定性分析。两种方法都集中于选定跨国公司在其供应链方面的可持续性报告。由于跨国公司关于其供应链的可持续性报告水平存在很大差异,因此发现的结果参差不齐。一些跨国公司根本没有报告其供应链的活动(20%),大多数跨国公司报告了其价值和目标水平对供应链的影响(48%),而其他跨国公司则报告了其管理方法水平。 (32%)。由于缺乏跨国公司提供的有关其供应链对环境影响的详细定量信息,多数被采样的跨国公司可能被指控洗绿钱。

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    Lewis, John K.;

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  • 年度 2016
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