An evaluation of sustainability in large British companies

T. Iqbal, A. Keay
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引用次数: 2

Abstract

This article undertakes an assessment of the sustainability efforts of some of the largest companies that are listed on the FTSE 100 (a share index composed of the 100 largest companies that are listed on the London Stock Exchange according to market capitalisation). It provides empirical insights into how large listed British companies are addressing sustainability and their efforts in terms of incorporating sustainability factors into their business operations. The study was based on an extended content analysis of each company’s annual and sustainability reports. Our findings demonstrate that companies are trying to integrate sustainability in their business strategies even though there are variations in their efforts. There are indications that the majority of the companies have been able to embed sustainability in their strategy and operations and are now attempting to establish goals for further improvement. We found strong evidence of willingness to engage with relevant stakeholders to evaluate which sustainability issues are of importance to the particular companies and then to communicate to those relevant stakeholders the measures that have been taken to integrate sustainability in their business strategies. However, our findings also revealed areas where there is a need for further improvement such as compliance with international standards for sustainability reporting and establishment of better frameworks to enhance their sustainability efforts.
对英国大公司可持续性的评估
本文对富时100指数(伦敦证券交易所市值最大的100家公司组成的股票指数)上市的一些最大公司的可持续性努力进行了评估。它为大型英国上市公司如何解决可持续性问题以及他们在将可持续性因素纳入其业务运营方面的努力提供了实证见解。这项研究是基于对每家公司的年度报告和可持续发展报告的扩展内容分析。我们的研究结果表明,公司正在努力将可持续性纳入其业务战略,尽管他们的努力存在差异。有迹象表明,大多数公司已经能够将可持续性纳入其战略和运营中,现在正试图建立进一步改进的目标。我们发现了强有力的证据,表明企业愿意与相关利益相关者合作,评估哪些可持续发展问题对特定公司来说是重要的,然后向相关利益相关者传达为将可持续发展纳入其业务战略而采取的措施。然而,我们的研究结果也揭示了需要进一步改进的领域,例如遵守可持续发展报告的国际标准和建立更好的框架以加强其可持续发展工作。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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