Journal Title
Title of Journal: J Bus Ethics
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Abbravation: Journal of Business Ethics
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Publisher
Springer Netherlands
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Authors: Lizet Quaak Theo Aalbers John Goedee
Publish Date: 2007/02/08
Volume: 76, Issue: 3, Pages: 293-308
Abstract
According to the Dutch Ministry of Economic Affairs 2001 transparency by means of Sustainability Reporting should lead to better Corporate Social Responsibility CSR performance of companies Sustainability Reporting should also give consumers the information they need to purchase the most sustainable products available Dutch Ministry of Economic Affairs 2004 This article analyses the driving factors influencing CSR and Sustainability Reporting at seven breweries in the Netherlands It also gives a better understanding of organizational behaviour with reference to CSR and the reasons breweries have for Sustainability Reporting The Dutch government has no intention of forcing organizations to publish a sustainability report since it is trying to diminish the volume of legislation Rather the government prefers to rely on the willingness and initiatives of organizations to make CSR a success In 2006 the Dutch Ministry of Economic Affairs will evaluate the effect of its CSR policy But is it a success already During our research breweries appeared to find CSR more important than Sustainability Reporting Sustainability reporting is for most breweries not the way to reach stakeholders Most stakeholders have their own means for receiving information eg annual reports meetings public statements and press releases Although small breweries think CSR is very important they feel no pressure from outside to publish a sustainability report For them it is very complex and expensive to publish a sustainability report Large breweries feel pressure from many stakeholders to be transparent but not on a regular basis We conclude from this research that CSR does not stimulate Sustainability Reporting but neither does Sustainability Reporting stimulate CSRThis article is published under an open access license Please check the Copyright Information section for details of this license and what reuse is permitted If your intended use exceeds what is permitted by the license or if you are unable to locate the licence and reuse information please contact the Rights and Permissions team
Keywords:
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