Companies of different size and sector regularly publish sustainability reports in order to record and disseminate their activities aimed at contributing to sustainable development and to refl ect their corporate social responsibility. From the various existing suggestions for such reports, the principles and guidelines of the Global Reporting Initiative are most widely used – at least among large companies. The very detailed guidelines and indicator system aim at supporting companies to provide relevant, balanced, comparable, accurate, timely, clear and reliable information on corporate activities and performance, while focusing on sustainability-context and stakeholder inclusiveness in their “non-financial” reporting. However, based on research into the content and quality of non-financial reporting, it is difficult to clearly conclude just how comparable and transparent the reports are, as well as to decide whether they truly refl ect the sustainability performance of the reporting companies. The paper provides a literature review and a qualitative analysis on the reporting practice of 37 large companies.
Authors:Zsuzsanna Szerényi, Zsóka Ágnes, and Széchy Anna
The aim of this paper is to describe the consumer behaviour and everyday lifestyle patterns of Hungarian university and college students. The results are gained from an international survey, carried out by the Department of Environmental Economics and Technology at the Corvinus University of Budapest, supported by the Norwegian Financial Mechanism. As background literature, characteristics of the consumer society and the development of sustainable consumption as a concept are interpreted in the paper. The empirical analysis aims to describe the most important clusters of students, based on the factors of their consumer behaviour, environmental activism and pro-environmental everyday habits. Our results identify two extreme clusters which most significantly differ from each other: the environmental activists and the indifferent group. However, a third cluster has the most modest consumer behaviour, namely the group which considers product features, energy consumption and the behaviour of producers. They spend the least on consumer goods. The three other clusters show quite mixed lifestyle patterns.