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Sustainability performance indicator trends: a Canadian industry-based analysis

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  • Michel Coulmont

    (Université de Sherbrooke)

  • Sylvie Berthelot

    (Université de Sherbrooke)

  • Vincent Gagné

    (Université de Sherbrooke)

Abstract

This study aims to examine the trends in the sustainability performance indicators disclosed in sustainability reports by Canadian companies. Our sample is comprised of eight companies in four sectors and our observations cover a 19-year period. The results of our analysis show a general increase over time of sustainability performance indicators disclosed, as well as varying degrees of coverage of the three sustainability dimensions. While the focus was more on environmental performance in the early 2000s, social performance indicators, such as employment practices and human rights, have now gained more traction. In addition, the scope of sustainability performance indicators disclosed in sustainability reports reached a plateau around 2010. Our results highlight the need for a standardised approach to sustainability reporting that would help overcome the shortcomings of voluntary initiatives and improve the overall comparability of voluntary reporting mechanisms.

Suggested Citation

  • Michel Coulmont & Sylvie Berthelot & Vincent Gagné, 2022. "Sustainability performance indicator trends: a Canadian industry-based analysis," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
    • Handle: RePEc:spr:ijocsr:v:7:y:2022:i:1:d:10.1186_s40991-022-00070-4
    DOI: 10.1186/s40991-022-00070-4
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    References listed on IDEAS

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    Cited by:

    1. Mark Fuller, 2022. "Wheat and chaff: the degree to which strategic management principles are integrated within corporate social responsibility reporting among large Canadian firms," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-17, December.
    2. Letizia Carrera, 2022. "Corporate social responsibility. A strategy for social and territorial sustainability," International Journal of Corporate Social Responsibility, Springer, vol. 7(1), pages 1-11, December.

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