An exploration of content and drivers of online sustainability disclosure: a study of Italian organisations

Mura, M., Longo, M., Domingues, A.R. ORCID: 0000-0002-2555-3889 and Zanni, S., 2019. An exploration of content and drivers of online sustainability disclosure: a study of Italian organisations. Sustainability, 11 (12): 3422. ISSN 2071-1050

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Abstract

Organisations have been disclosing environmental and social information through different tools, including their websites. However, the type of environmental and social information that organisations disclose online, and what are the characteristics of those organisations is still not fully understood. This research aims to (a) identify which environmental and social information organisations disclose online; and (ii) explore drivers of the specific information disclosed. We collected data on sustainability disclosures from 2008 Italian organisations. Results show that overall the amount of environmental and social information disclosed online is low. However, organisational characteristics explain different contents of disclosure. Bigger organisations (in terms of revenues and number of employees), and with environmental and social certifications in place tend to disclose more environmental and social information. Also, consumer goods’ organisations disclose mostly information related to the supply chain; whilst resource-intensive industries disclose mostly information on corporate social responsibility. This research shows that overall there is still a reserved attitude towards disclosing environmental and social information in Italian organisations, providing little information to stakeholders about environmental and social policies, strategies and practices. This study provides researchers and practitioners information on the content of sustainability information disclosed and possible drivers for their disclosure; this supports their understanding of the conditions where voluntary sustainability disclosure is more expected.

Item Type: Journal article
Publication Title: Sustainability
Creators: Mura, M., Longo, M., Domingues, A.R. and Zanni, S.
Publisher: MDPI AG
Date: 21 June 2019
Volume: 11
Number: 12
ISSN: 2071-1050
Identifiers:
NumberType
10.3390/su11123422DOI
1445560Other
Rights: © 2019 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (http://creativecommons.org/licenses/by/4.0/).
Divisions: Schools > School of Architecture, Design and the Built Environment
Record created by: Laura Ward
Date Added: 14 Jun 2021 15:01
Last Modified: 14 Jun 2021 16:05
URI: http://irep.ntu.ac.uk/id/eprint/43063

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