Disclosure levels of environmental and social indicators from the perpective the analytic hierarchy process (AHP) – an exploratory study on companies with superior performance on the 2013 Corporate Sustainability Index (ISE)

Abstract

The aim of this study is to analyze the disclosure levels of the environmental and social indicators in various fields of industry, based on sustainability reports from the year 2013. To this end, an exploratory study was conducted, which analyzed the sustainability reports publicized according to the G4 Model at the Global Reporting Initiative. This led to an analysis of the contents, in order to classify the publicized information. Through the conduction of the study, it was verified that either the disclosure of both environmental and social indicators were classified as low for most companies. It was also ascertained that the disclosure level of the group of environmental indicators was slightly higher than the social indicators, although for most companies, both were classified as low. The conclusion of the analysis was that disclosure levels vary between different companies, and none of the analyzed companies managed to reach the top levels of disclosure.

Keywords

• Disclosure
• CSI (Corporate Sustainability Index)
• GRI (Global Reporting Initiative)