Organisations have been reporting their environmental and social performance through different tools, including on their websites. This is an informal disclosure of information that can be easily accessed by any stakeholder. However, the type of environmental and social data that organisations disclose is unknown. This research aims to describe and analyse the type of environmental and social information disclosed by organisations on their websites and implications for stakeholders. In particular, information related to environmental certifications, Environmental Impact Assessment, Corporate Social Responsibility (CSR), and supply chain was assessed. This type of information provides stakeholders with insights of what the organisations are doing at a strategic level. Data from 2000 Italian organisations based in five Italian regions (Piedmont, Lombardy, Emilia-Romagna, Veneto, and Tuscany) was collected. Organisations were selected by stratifying the whole population of Italian organisations by turnover. In order to collect the data, a measurement framework was designed. Firstly, a comprehensive literature review related to sustainability measurement, environmental and social indicators was performed. This allowed to identify Key Performance Indicators based on international sustainability guidelines and frameworks such as the GRI and Asset4. Secondly, the final list of indicators was validated through interviews and focus groups with sustainability managers of more than twenty Italian organisations. The selected metrics are dummy variables that measure whether or not an organisation implemented that specific sustainability-related practice. The metrics were grouped into ten organisational processes, namely environmental certifications, CSR, and supply chain. This is an exploratory study so the data collection process took place through secondary data gathered from organisational official websites. This may influence the results as it is based on what organisations choose to communicate. Nevertheless, this study shows a tendency to disclosure some types of information. The results show that the disclosure of environmental and social information on official websites is still low. Environmental certification of products is among the information most disclosed (around 50% of all organisations report this type of information). This can influence stakeholders to choose products with less environmental and social impacts than other products of the same type. Organisations from the Paper and Textile industries are among the ones that disclose more environmental and social information online. Tuscany is among the five Italian regions where more organisations disclose environmental and social related information online. The information disclosed to stakeholders is still low, which shows that even a one-way communication channel (from the organisation to stakeholders) is still weak in organisations of these regions. This is particular significant to stakeholders for whose online information is the main basis of engagement with environmental and social aspects related to organisations. In addition, a two-way communication channel with stakeholders is also low as this research shows that the disclosure of engagement with stakeholders such as the establishment of partnerships is done in just a few organisations. There is still a reserved attitude towards disclosure of environmental and social information on organisations’ official websites, providing little information to stakeholders. Yet, there is a positive tendency towards disclosing environmental and social information, namely related to environmental certification of products.
Keywords – Sustainable Development, Sustainability reporting, Corporate Social Responsibility, Environmental impact assessment, Ecolabel, Sustainability indicators, Stakeholder engagement
1c. Assessing sustainability (indicators and reporting)
