Artikel

Reporting of Non-Financial Performance Indicators – a Useful Tool for a Sustainable Marketing Strategy

The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In this respect we used the information published into the non-financial reports of 19 organizations that had adhered to the pilot programme of the International Integrated Reporting Council (IIRC). We selected a number of 30 environment and social indicators reflecting both positive and negative aspects, and we analysed the manner in which they are presented within the reports published by the organizations, following the activities to be taken into consideration for the development of a sustainable marketing strategy: supply - production - distribution. The results of the study emphasized the fact that, regardless of the sector where the organizations run their activity, though there is no homogenous display, they report mainly the indicators presenting positive information 53 %), whereas the indicators presenting negative information are reported only in proportion of 33%. The organizations holding information regarding suppliers' sustenability emphasize this aspect in order to create a brand value whereas the rest of the organizations state that they shall proceed to such evaluations in the future. Interpreting these results through the agency of the institutional theory leads to the conclusion that certain organizations' option to voluntarily report according to a certain referential is carried out mainly in order to obtain rightfulness. Moreover, the sustainable conduct adopted by the main market competitors generates a mimetic-type isomorphism.

Sprache
Englisch

Erschienen in
Journal: Amfiteatru Economic Journal ; ISSN: 2247-9104 ; Volume: 17 ; Year: 2015 ; Issue: 40 ; Pages: 977-993 ; Bucharest: The Bucharest University of Economic Studies

Klassifikation
Wirtschaft
Marketing
Pollution Control Adoption and Costs; Distributional Effects; Employment Effects
Accounting: Other
Thema
sustainable marketing
sustainability
sustainability reports
non-financial indicators
GRI
institutional theory

Ereignis
Geistige Schöpfung
(wer)
Calu, Adriana
Negrei, Costel
Calu, Daniela Artemisa
Avram, Viorel
Ereignis
Veröffentlichung
(wer)
The Bucharest University of Economic Studies
(wo)
Bucharest
(wann)
2015

Handle
Letzte Aktualisierung
10.03.2025, 11:42 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Calu, Adriana
  • Negrei, Costel
  • Calu, Daniela Artemisa
  • Avram, Viorel
  • The Bucharest University of Economic Studies

Entstanden

  • 2015

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