Communicating Sustainability: A Web Content Analysis of North American, European and Asian Firms

Abstract

Purpose. The purpose of this research is to determine firms' sustainability efforts through triple bottom line reporting on the World Wide Web. Sustainability reporting can assist in brand differentiation to stakeholder groups and ultimately lead to a positive corporate reputation.

Method. Automated web content analysis was used to determine and differentiate 39 oil and gas firms' reporting of economic, social and environmental disclosures across Europe, North America and Asia. Firms were benchmarked for their disclosures against key terms derived from the Global Reporting Initiative.

Findings. North American firms disclose the greatest amount of TBL information for both environmental and economic indicators. European firms are the most prevalent reporters of social indicators. Asian firms displayed the most positive bias to their sustainability reporting.