Existing literature generally focus on corporate sustainability through assessing sustainability reports drafted following specific framework. However, not all organizations produce such reports. Corporate leaders, however, very often express important information through letters to shareholders included in annual reports. This pilot research assesses top leaders’ communication to shareholders for top 20 Australian and New Zealand corporations and reveal the constructs or themes in such communications that can be interpreted as linked to business sustainability. To this effect, this research also proposes a sustainability framework categorized across five operational dimensions further to the social and environmental dimensions. Results show that leaders are diverse in the strategic, economic and financial aspects of sustainability, but are uniform when considering the social and environmental dimensions.
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Parent Title
32nd Annual Australian & New Zealand Academy of Management Conference: Managing the Many Faces of Sustainable Work: Proceedings