Green Statements are at the forefront of public institutional communications however the sector is widely unregulated. Despite this, organisational Green Statements may be converging as different organisations are producing similar Green disclosures with the same target measurements. This study undertakes a Qualitative thematic analysis in order to identify the key themes present within organisational Green Statements. Data is collected from a pool of 107 global organisations spanning six industries, five countries and five years. This research finds that there are increasing levels of convergence within organisational reports. Using the institutional theory, we contend that this is a result of organisational legitimacy-seeking. Future research may wish to analyse the impact of keywords within Green Statements to ascertain the comparative strengths of terms within the Green Lexicon.
Ngoh, Shaun; Vatanasakdakul, Savanid; and Smith, Stephen, "SUSTAINABLE SYMMETRY: A COMPARISON OF INSTITUTIONAL GREEN STATEMENTS" (2014). PACIS 2014 Proceedings. 322.