Sustainability performance indicator trends: a Canadian industry-based analysis

Abstract This study aims to examine the trends in sustainability performance indicators disclosed reports by Canadian companies. Our sample is comprised of eight companies four sectors and our observations cover a 19-year period. The results analysis show general increase over time disclosed, as well varying degrees coverage three dimensions. While focus was more on environmental early 2000s, social indicators, such employment practices human rights, have now gained traction. In addition, scope reached plateau around 2010. highlight need for standardised approach reporting that would help overcome shortcomings voluntary initiatives improve overall comparability mechanisms.