Document Type
Dissertation
Degree
Doctor of Philosophy (PhD)
Major/Program
Business Administration
First Advisor's Name
Karen Paul
First Advisor's Committee Title
Committee Chair
Second Advisor's Name
Sumit Kundu
Second Advisor's Committee Title
Committee Member
Third Advisor's Name
Aya Chacar
Third Advisor's Committee Title
Committee Member
Fourth Advisor's Name
Florence George
Fourth Advisor's Committee Title
Committee Member
Keywords
Sustainability, Corporate social responsibility, Business ethics, GRI, Content analysis
Date of Defense
2-20-2015
Abstract
This study examines the triple bottom line of sustainability, in the context of both profit-oriented and non-profit oriented organizations. Sustainability is a compound result of interaction between economic, environmental, and social dimensions. Sustainability cannot be achieved without balance between all three dimensions, which has implications for measuring sustainability and prioritizing goals. This study demonstrates a method for measuring organizational sustainability achievement in these three dimensions of sustainability.
Content analysis of the annual reports of corporations from the United States, Continental Europe (and Scandinavia), and Asia reveals that the economic dimension remains the preeminent aspect, and corporations still have a long way to go to reach comprehensive sustainability by maintaining a balance between the three dimensions of sustainability. The analysis also shows a high level of isomorphism in the sustainability practices of corporations, suggesting that even the most sustainable corporations are taking a somewhat passive role in prioritizing sustainability goals.
A list of 25 terms for each dimension of sustainability (economic, environmental, and social) has been developed which can be used by corporations to develop and communicate their sustainability practices most effectively to the maximum number of their stakeholders. In contrast, botanical gardens demonstrate more balance among the three dimensions of sustainability.
Identifier
FI15032103
Recommended Citation
Afjei, Sayed MR., "A Content Analysis of Sustainability Dimensions in Annual Reports" (2015). FIU Electronic Theses and Dissertations. 1926.
https://digitalcommons.fiu.edu/etd/1926
Included in
Business Administration, Management, and Operations Commons, Business and Corporate Communications Commons, Business Law, Public Responsibility, and Ethics Commons, Management Sciences and Quantitative Methods Commons
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