Purpose

This investigation highlights the discrepancies in sustainability reporting practices, and their implications for sustainable service.

Design/methodology/approach

A comparative analysis methodology was employed, examining sustainability reports from similarly situated companies, specifically PepsiCo and Coca-Cola and The Home Depot, Lowe’s and HomePro. This approach was chosen to uncover variances in sustainability reporting and practices within these sectors using the Sustainability Accounting Standards Board (SASB) guidelines which all four firms followed in their sustainability reports.

Findings

The study reveals significant disparities in how companies within the same industry apply SASB guidelines. These inconsistencies highlight a broader issue of non-standardization in sustainability reporting, leading to challenges in effectively evaluating the relative performance of companies in the same sector.

Practical implications

The findings suggest managers must prioritize standardized and transparent sustainability reporting to build stakeholder acceptance and trust.

Originality/value

This paper contributes to the existing literature by providing a detailed comparison of sustainability practices in two distinct industry sectors. It offers new insights into the challenges and importance of standardizing sustainability reporting and the potential impact on stakeholders.

中文翻译：

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超越苹果和橙子：揭示企业可持续发展报告的复杂性

 目的

这项调查强调了可持续发展报告实践中的差异及其对可持续服务的影响。

设计/方法论/途径

采用比较分析方法，检查来自类似情况的公司的可持续发展报告，特别是百事可乐和可口可乐以及家得宝、劳氏和 HomePro。选择这种方法是为了利用所有四家公司在其可持续发展报告中遵循的可持续发展会计准则委员会（SASB）指南来发现这些行业内可持续发展报告和实践的差异。

 发现

该研究揭示了同一行业内的公司在应用 SASB 指南方面存在显着差异。这些不一致凸显了可持续发展报告中更广泛的非标准化问题，导致有效评估同一行业公司的相对绩效面临挑战。

 实际影响

研究结果表明，管理者必须优先考虑标准化和透明的可持续发展报告，以建立利益相关者的接受度和信任。

 原创性/价值

本文通过对两个不同行业领域的可持续发展实践进行详细比较，对现有文献做出了贡献。它为可持续发展报告标准化的挑战和重要性以及对利益相关者的潜在影响提供了新的见解。