A review of Canadian corporate sustainable development reports

Abstract

Purpose

The purpose of the paper is to present the results of a content analysis of Canadian corporate sustainable development reports.

Design/methodology/approach

A comparison of existing content analyses of corporate sustainable development reports was conducted. Based on the comparison, eight key areas were identified for further research in the content analysis of Canadian corporate reports. A total of 89 reports were reviewed in the content analysis.

Findings

The content analysis highlighted several interesting trends in Canadian reporting. For example, the analysis highlighted that relatively few corporations explicitly identify the audience for the report, include an endorsement from the board chair, provide details on specific standards used for managing the supply chain, discuss linkages to public policy, or use third‐party assurance. The analysis also highlighted the wide variety in report structure.

Research limitations/implications

The content analysis did not address all issues related to corporate sustainable development reporting. Numerous areas for further research were identified, such as focusing on how companies decide on what to include in the reports, how the reports are used, the accommodations made for specific audiences, challenges in auditing the reports, and future directions of company reporting.

Originality/value

The content analysis focused on several areas that have been highlighted in previous studies as well as areas that have not previously been investigated. The analysis is based on a larger sample size than the most recent Canadian studies. The research will be of interest to both research and practitioners in corporate sustainable development reporting.

Citation

Davis, G. and Searcy, C. (2010), "A review of Canadian corporate sustainable development reports", Journal of Global Responsibility, Vol. 1 No. 2, pp. 316-329. https://doi.org/10.1108/20412561011079425