10 research outputs found
Sustainability reporting in construction contractors: A case study
Construction activities have significant impacts on the environment, economy and society. As a result, sustainability has become an agenda in construction related business. This is evidenced by an increasingly number of construction related companies adopting sustainability reporting practice. Construction contractors are no exception. This study aims to investigate the sustainability reporting practices adopted by top Chinese contractors active in the international arena. The focus is placed on those Chinese contractors ranked top 50 by the Engineering News Record (ENR) top 225 international contractors. The results showed that the sustainability reporting practices of these top Chinese contractors, in terms of both approaches and the depth, varied significantly however there is a clear trend of growing level of disclosure of sustainability related information. Similarly, environmental sustainability seems the predominate focus of sustainability reporting exercises of top international contractors from China. These findings help to assist senior management of construction contractors to form business strategies to facilitate disclosure and other sustainability related practices
The roles of non-state actors in climate change governance: understanding agency through governance profiles
European perspectives on corporate non-financial disclosure: Evidence from the Southeast
Implementing corporate social responsibility: Empirical insights on the impact and accountability of the UN Global Compact
The implementation of Corporate Social Responsibility (CSR) is crucial for organizational legitimacy in today’s globalized world. In the absence of a global governance system, several initiatives have emerged to support companies in designing, implementing and communicating CSR. However, research has so far mainly neglected to empirically evaluate the impact of such initiatives on organizational practices. This study aims to close this gap by analyzing on a large quantitative basis how business participants in the largest voluntary CSR initiative - the UN Global Compact (UNGC) - embed CSR into their organizations. Drawing on insights from institutional and stakeholder theory, I derive determinants of UNGC implementation and analyze the accountability of the initiative. My study contributes to the literature in several ways: I develop a theoretical model to describe and explain variation in UNGC implementation, and scrutinize the new measure for UNGC implementation. My results show that the initiative affects organizational practices: Contrary to the bluewashing arguments of UNGC critics, the level of CSR implementation increases with the time of membership in the UNGC. However, my findings also suggest that the declared participant information still lacks credibility - higher UNGC implementation levels are not associated with significantly less UNGC scandals. Implications for CSR research, the Global Compact and its participants are discussed