Sustainability reports: Differences between developing and developed countries

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dc.contributor.authorKvasničková Stanislavská, Luciecs
dc.contributor.authorPilař, Ladislavcs
dc.contributor.authorFridrich, Martincs
dc.contributor.authorKvasnička, Romancs
dc.contributor.authorPilařová, Luciecs
dc.contributor.authorAfsar, Bilalcs
dc.contributor.authorGorton, Matthewcs
dc.coverage.issue1cs
dc.coverage.volume11cs
dc.date.issued2023-03-29cs
dc.description.abstractAchieving sustainability is a major challenge faced by many societies. The increasing moral consciousness of stakeholders has put pressure on companies, forcing these companies to include long-term policies that reflect the regionally specific needs of stakeholders. Using a structural topic model, this study identified differences between developing and developed countries with respect to sustainability disclosures. Data were obtained from 2100 sustainability reports published in the United Nations Global Compact database for the year 2020. In global terms, these sustainability reports addressed three main topics: 1) human rights, 2) diversity, equity, and inclusion, and 3) sustainable production. Moreover, the sustainability reports from developing and developed countries incorporated different communication strategies. Based on the prevalence (rate of occurrence) of content, sustainability reports from developed countries predominantly communicated issues related to "sustainable production" and "supply chain emissions", whereas sustainability reports from developing countries more frequently communicated issues related to "education" and "human rights".en
dc.formattextcs
dc.format.extent1-14cs
dc.format.mimetypeapplication/pdfcs
dc.identifier.citationFrontiers in Environmental Science. 2023, vol. 11, issue 1, p. 1-14.en
dc.identifier.doi10.3389/fenvs.2023.1085936cs
dc.identifier.issn2296-665Xcs
dc.identifier.other183527cs
dc.identifier.urihttp://hdl.handle.net/11012/213645
dc.language.isoencs
dc.publisherFrontierscs
dc.relation.ispartofFrontiers in Environmental Sciencecs
dc.relation.urihttps://www.frontiersin.org/articles/10.3389/fenvs.2023.1085936/fullcs
dc.rightsCreative Commons Attribution 4.0 Internationalcs
dc.rights.accessopenAccesscs
dc.rights.sherpahttp://www.sherpa.ac.uk/romeo/issn/2296-665X/cs
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/cs
dc.subjectdeveloped countriesen
dc.subjectstructural topic modelingen
dc.subjectsustainability reporten
dc.subjectdeveloping countiesen
dc.subjecthuman rightsen
dc.subjectsustainable productionen
dc.titleSustainability reports: Differences between developing and developed countriesen
dc.type.driverarticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
sync.item.dbidVAV-183527en
sync.item.dbtypeVAVen
sync.item.insts2025.02.03 15:43:31en
sync.item.modts2025.01.17 15:17:47en
thesis.grantorVysoké učení technické v Brně. Fakulta podnikatelská. Ústav informatikycs
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