Keywords and Trends in Non-Financial Report Titles

Issues in Social and Environmental Accounting
Vol. 4, No. 2 December 2010
Pp 136-148

Historical Account of Key Words in
Non-Financial Report Titles
(A review of FT 500 corporations from 1989 to 2007)

Caroline D Ditlev-Simonsen
BI - Norwegian School of Management
Norway

Abstract

This paper investigates the history of, and trends in, non-financial reporting, based on title
analysis. The database consists of the titles of non-financial reports issued by FT 500 corpora-
tions from 1989 to 2007. The frequency and development of the three key words environment,
sustainability and responsibility (coded as “environment”, “sustainab” and “responsib” to catch
relevant versions) are investigated. The key words were initially applied by a few companies,
and then grew in popularity. While “sustainab” and “responsib” are still growing in popularity,
“environment” grew, peaked around 2002 and then reduced in frequency as a term in the titles.
Based on business theories, the paper discusses alternative explanations for why corporations
introduced the new key words in their non-financial reports. Whereas issuing non-financial
reports can be understood from a legitimacy perspective, the introduction of new key words in
the titles can be explained by a multitude of alternative theories.

Keywords: Non-financial reporting, environment, sustainability, responsibility, CSR

Introduction titles. Now, words containing
“sustainab” and “responsib” are more
Non-financial reports (NFRs) are volun- common in the titles. This study investi-
tary publications, usually issued together gates the development of the titles of the
with annual reports. Corporate interest in 2008 FT 500 companies’ NFRs since
societal issues has, among other things, 1989, with a special focus on the titles
resulted in an increase in the number and containing the above three key terms.
volume of such reports. From less than
26 such reports being issued in 1992, My interest in the topic originates from
3730 such reports were issued in 2009. personal experience. As head first of
The titles of these NFRs have also environmental issues, and later corporate
changed significantly. Initially responsibility issues, in one of Norway’s
“environment” was a key word in their largest corporations, I experienced the

Caroline D Ditlev-Simonsen is a Research Fellow, Associate Director Centre for Corporate Responsibility BI – Nor-
wegian School of Management, Department of Public Governance, Nydalsveien 37, 0484 Oslo, Norway, Phone +47
90 787 737, email: caroline.d.ditlev-simonsen@bi.no

C. D. Ditlev-Simonsen / Issues in Social and Environmental Accounting 2 (2010) 136-148 137

process of changing the title of the com- “environment”, “sustainab” and
pany’s NFR from “Environmental” re- “responsib”, will be described. The find-
port to “Corporate Social Responsibil- ings will be discussed and the relevance
ity” report. As it was the first Norwegian of alternative business theories in ex-
company to conduct this change, I also plaining the changes in the use of key
realized the problems associated with it. words in the NFRs will be discussed.
Could the report be considered, for in- Suggestions for further research will
stance, for the prestigious annual report also be presented.
competition for best environmental re-
port? How would it be received among Developments in non-financial reporting
investors and other readers? The rapid growth in the number of NFRs
issued worldwide is illustrated in Figure
As a consultant in the field of corporate 1. Some sectors have so far been more
responsibility, I have repeatedly re- likely to issue such reports. Electricity
ceived the question “What shall we call companies are leaders in non-financial
our non-financial report?” The corporate reporting, followed by chemical compa-
process of changing titles is worth a nies, banks, transport, mining and oil
study in itself. However, this study will and gas companies. Analysis by country
not look at processes within individual reveals that UK companies are leaders in
companies, rather it will study develop- non-financial reporting followed by the
ments in the titles of NFRs with a focus USA, Japan, Germany, Australia and
on the three key words addressed above. Italy (www. CorporateRegister.com). Of
The rest of the paper will be organized course, the number of reports issued by
as follows: The next section will give an different sectors and in different coun-
overview of developments in non- tries, depends upon the size of the sector
financial reporting. Thereafter the as well as the size of the country’s econ-
method and data will be presented. In omy. Still the data gives an indication of
the following section, developments in reporting activities.
titles of NFRs, with a focus on

Figure 1. Development in Number of Non-financial Reports1 Issued Worldwide

138 C. D. Ditlev-Simonsen / Issues in Social and Environmental Accounting 2 (2010) 136-148

Why do corporations issue non- of the NFRs aimed at stakeholders can
financial reports? be manifold, for example to supply in-
formation requested by SRI, a response
Several arguments have been suggested to critical NGOs, to provide well
to explain what motivates corporations thought out information to the media on
to issue NFRs. Interpreted from an aca- current CSR related issues, to influence
demic perspective, legitimacy theory politicians, and to increase employees’
and stakeholder theory are two leading identification with their workplace. Cor-
explanations for non-financial reporting. porate relationships with stakeholders
“Legitimacy theory is based on the idea can thus be both responsive and/or pro-
that in order to continue operating suc- active (Morsing, 2006), and other stud-
cessfully, corporations must act within ies have found that stakeholders can be
the bounds of what society identifies as key drivers for non-financial reporting
socially acceptable behav- (C. D. Ditlev-Simonsen, 2010; Enquist,
iour” (O'Donovan, 2002 page 344). Johnson, & Skålen, 2006; Fry & Hock,
From this perspective, non-financial re- 1976).
porting can be perceived as something
corporations engage in because other
corporations do. Non-financial reporting Content of non-financial reports
is thus not driven by rational economic
decisions, but rather by normative or Non-financial reporting is not subject to
isomorphic drivers. “(L)egitimacy the- shared requirements, guidelines and core
ory has been recently considered as the certainties as is traditional accounting
dominant theory in the CSER re- (Gray, Kouhy, & Lavers, 1995). The
search”(M. C. Branco & Rodrigues, content, format and size of such reports
2007 page 83). The legitimacy concept therefore vary widely. A substantial
may be a more “honourable” interpreta- number of empirical studies have been
tion of non-financial reporting. The conducted to “analyse the pattern of vol-
copying concept of institutional theory untary social disclosures, many of which
(Di Maggio & Powell, 1991), sounds examine either the incidence of content
less noble but is in many ways the same of corporate annual reports and/or sepa-
thing. rate social environmental, and employee
health and safety reports” (Brammer &
Whereas legitimacy theory deals with Pavelin, 2004 page 86). Several content
societal norms and pressure, stakeholder analysis methods have been applied to
theory addresses pressure from specific conduct these studies, including by num-
individuals and/or organizations. Stake- ber of sentences, pages or portions of
holder theory is often suggested as a mo- pages, words or lines(M. C. Branco &
tivation factor for corporate non- Rodrigues, 2007).
financial activities (Freeman, 1984), in-
cluding non-financial reporting (Moreno However, “(O)ne of the main shortcom-
& Capriotti, 2009; Willis, 2003). Typical ings of this form of content analysis is
corporate stakeholders in a CSR setting that it does not allow measurement of
are investors (SRI – Social responsible the extent of information disclosure and,
investor), NGOs, media, governments/ therefore, the coded data do not reflect
authorities and employees. The purpose the emphasis that companies attach to


each information item” (M. Branco & study which investigates the develop-
Rodrigues, 2008 page 692). Due to the ment of NFR titles.
criticism regarding the application of
quantitative methods to NFR studies, the
use of qualitative studies has been sug- Method and Data Collection
gested. Several qualitative studies have
been conducted, but the categorization The data applied in this study is com-
processes have been criticized for falling piled by CorporateRegister.com. The
short because they are too subjective (M. database contains, among other things,
C. Branco & Rodrigues, 2007). titles of the NFRs issued by the FT 500
companies of 2008, in total 2354 such
Another shortcoming of content analysis reports. The first report was issued in
is the fact that it is difficult to ascertain 1989 and the database is complete to the
to what extent the content reflects volun- end of 2007.
tary activities as opposed to mandatory
activities (Dahlsrud, 2008). Furthermore, Using the excel database received, I
the volume of the NFR does not auto- have sorted data for each of the years,
matically reflect the quality of the com- and counted the number of reports as
pany’s non-financial performance either. well as the occurrence of each of the
On the contrary, research shows that three key terms “environment”,
corporations which emphasise social “sustainab” and “responsib” for each
responsiveness in their annual reports year.
are those which are under attack for be-
ing unresponsive (Fry & Hock, 1976). The reason for selecting these terms is
Finally, the extent to which the content that they are, and have been, frequently
of the NFR is actually true is also ques- applied in NFR titles (as will become
tionable (Brammer & Pavelin, 2008). evident from the graphs presented). By
shortening the terms (truncating by re-
By studying the NFR titles, this study is moving the ending) the study captures
also applying content analysis as a tool. different versions of the words:
However, given that the titles are of a “environment” includes, for example,
more limited length (compared to actual terms like environmental, environmen-
reports which can be of several hundred tally; “sustainab” includes, for example,
pages) the database material becomes terms like sustainability, sustainable;
more concise. By using title analysis I “responsib” includes, for example, terms
also avoid the pitfall of subjectivity in like responsible, responsibility.
that I will not interpret the meaning of “Responsib” will also capture Corporate
the titles, but study the frequency of key Social Responsibility (CSR) and Corpo-
words over a longer period of time. The rate Responsibility (CR) in the title.
pitfall of the trustworthiness or other- There are a multitude of other terms ap-
wise of the NFR content is also avoided. plied in NFR titles, like social, commu-
The titles of the NFRs issued are accu- nity, citizenship, health, safety and phi-
rate in themselves, independent of the lanthropy. However, to limit the scope
quality of the actual reports. and complexity of the paper, I have cho-
sen three key terms in this study.
So far I have not been able to find any


Having identified the first time one of A final note: even though a specific FT
these three terms was introduced in 500 company introduced one of the three
NFRs, I have then identified which com- key words this does not necessary imply
panies were the first to apply it. I have that this company was the “founder” of
also looked at the subsequent years to this key word. There are thousand of
see which companies were the immedi- other companies which are not on the FT
ate followers. The names, country and 500 list of 2008 which could have been
sector of these companies will be pre- the first to introduce the term, and com-
sented in the text. This is to detect if panies on the FT 500 list may have cop-
there are particular types of companies ied the new key word. Still, knowing
(sector or country) that are either first that the FT 500 contains a significant
movers or followers. portion of the world’s largest companies,
and large companies are most active on
Given that this is a large database, a few corporate responsibility issues, I suggest
decisions had to be made in order to that to some extent the FT 500 compa-
streamline the data. For example, a few nies have been important movers with
companies issued reports with non- regard to the development of non-
English titles. In order to keep the objec- financial reporting.
tivity and not misinterpret text, I have
not translated these titles, but kept the For each of the years, I will present the
titles translated by CorporateRegister. number of each of the key word’s ap-
So, some companies might have titles pearances in the NFR titles. This will be
which would have been included in the presented in a graph. When the number
list of those using the three key words if of companies applying the key terms is
translated, are not included when count- under ten, these first movers will be pre-
ing the key words. Some companies sented by name, sector and country.
have issued two reports in one year.
These will be counted as what they are,
two reports. Even though some titles The history of non-financial reports
contain more than one of the key words, by FT 500 companies from 1989 to
I will count the appearance of the words. 2007 - findings
Practically this means that adding to-
gether all the key words found, will in The number of NFRs issued by FT 500
some instances equal more than the total corporations has increased tremen-
number of reports actually issued in a dously. In 1989 only one of the compa-
specific year. In 2000, two corporations nies issued a NFR, whereas in 2007, 388
started to include a NFR within their companies (78 percent) issued NFRs.
annual report. This number of corpora- Figure 2 illustrates the development in
tions increased gradually to 24 in 2007. the number of NFRs issued between
For these corporations too, the key word 1989 and 2007 among FT500 compa-
count is based on the title of the reports nies.
– in this case the annual reports.
1
Environment
“A per year count of reports issued across all sectors
and countries. Occasionally a company may produce
two reports in one year so these figures are not directly The first NFR issued by an FT 500 com-
related to the number of reporting companies.” pany was for 1989, and was issued by
www.corporateregister.com


Figure 2. Development in number of non-financial reports issued by FT 500
companies

the German chemical company BASF the titles of initial NFRs. In 2001 use of
SE. For 1990 two NFRs were issued, of this key word as part of the NFR title
which one, issued by the Norwegian oil peaked and decreased thereafter.
& gas company Norsk Hydro ASA, had
“environment” in its title. For the fol- Sustainability
lowing year, two companies issued
NFRs, with one, the USA oil & gas The first titles to contain the term
company Halliburton Company, having “sustainab” appeared in NFR reports for
“environment” in its title. Thereafter, 1997. The two companies applying this
five reports were issued, of which four word were the UK telecommunications
had “environment” in their titles: the UK company BT Group plc and the USA
telecommunications company BT Group chemical company Monsanto. The next
plc, two American companies du Pont year only one company applied the
(chemicals), and IBM (information tech- “sustainab” term in an NFR title, again
nology), and the German personal care Monsanto. For 1999, however, seven
and & household goods company Hen- companies applied the term in the title:
kel KGaA. For 1993, 11 NFRs were is- Baxter (health), Bristol-Myers
sued, seven with “environment” in their (pharmaceutical), Du Pont (chemicals),
titles and one with “responsib” in its ti- Motorola (information), and two reports
tle. This first report with “responsib” in from Procter & Gamble (personal care).
the title was issued by the USA pharma- The seventh company was the Canadian
ceutical & biotechnology company oil & gas company Suncor Energy. For
Johnson & Johnson. From 1994 on- 2000, the frequency of “sustainab” in the
wards the appearance of “environment” title increased to ten. By now other
in titles increased, as illustrated in Fig- countries were represented: the Swiss
ure 3. “Environment” was in almost all company ABB, Deutsche Bank of Ger-


Figure 3. Total NFRs and appearance of “environment” in the title – FT 500

Figure 4. Total NFRs and frequency of “environment” and “sustainab”
in the title

many, Hitachi and Mitsubishi from Ja- and continued to increase thereafter. In
pan and Telecom from Italy (Bristol- 2007, the frequency of “sustainab” was
Myers did not issue such a report for 113. The development of “sustainab”
2000). By 2004, the frequency of and “environment” in titles is presented
“sustainab” in titles had increased to 69 in figure 4.


Responsibility Bayer (pharmaceutical), the USA gen-
eral retail company Home Depot, which
Even though the term responsibility was included responsibility in two of its re-
first applied by Johnson & Johson in ports, in addition to the UK telecommu-
their NFR for 1993, it did not recur until nications company BT Group and the
1998, in the NFR issued by the USA Canadian oil & gas company Suncor.
health company Becton Dickinson. For The frequency of “responsib” in their
1999 six companies applied the term reports dipped to four in 2000 but then
“responsib” in their titles: the two Ger- more than doubled in 2001, and more
man companies BASF (chemicals), and than doubled again, up to 20, in 2002.

Figure 5. Total NFRs and frequency of “environment”, “sustainab” and
“responsib” in the title
Thereafter we have seen a steady growth riod. The term “environment” appeared
in “responsib” as part of the NFR title. in the title of the majority of NFRs from
In 2007, the frequency of “responsib” the start in 1989. Its use peaked in 2002,
was 131. The development is illustrated but then decreased in popularity. The
in figure 5. use of “sustainab” in titles started in
1997, and took off around 2000. Apply-
ing the term “responsib” started mainly
Discussion and conclusion in 1998, and by 2006 it had become
more popular than “sustainab”. There
This study documents and illustrates the are several important issues in these
trend in NFR titles for a period of almost findings. I will focus on two of them: 1)
two decades. In summary, a substantial I will discuss the increase in the number
increase in non-financial reporting by of NFRs and trends related to the use of
FT500 corporations is found in this pe- key words in their titles from a legiti-


macy and stakeholder perspective, and paper coverage of sustainability issues
2) I will discuss alternative business which concluded that the “increase in
theories to explain the reasoning behind sustainability-related media coverage
the introduction of new key words in since 1990 largely seems to be of an in-
NFR titles. cremental nature, rather than clearly as-
sociated with specific events. Only very
It can be argued that the rapid growth in few truly global events can be identified
non-financial reporting and the changing that triggered a substantial amount of
trends and popularity in the use of the media coverage globally” (Barkemeyer,
three key words in NFR titles reflect a Figge, Holt, & Hahn, 2009 page 69).
social expectation that such reports be
issued– it has become a norm . This sup- Looking at individual corporations, with
ports Branco and Roderigues’ argument special focus on the ones that introduced
that non-financial reporting is driven by the new key words in their NFR titles,
legitimacy. (M. C. Branco & Rodrigues, might suggest that using new key words
2007). is more closely linked to stakeholder
pressure. Here the pressure might not
The legitimacy argument is supported by necessarily be from specific external
the fact that the number of companies stakeholders, but from internal stake-
applying the key words in the title after holders that either take the initiative to
the words have “taken off” is increasing. or are in charge of CSR.
However, it does not explain why some
companies took the initiative to launch So looking more closely at the corporate
new key words, containing, for example, drivers for the introduction of new key
“sustainab” and “responsib”, in the first words, are there other business theories,
place. beyond legitimacy and stakeholder theo-
ries, which can be applied to explain this
Viewing non-financial reporting from a development?
stakeholder theory perspective draws
attention to whether or not there are dif- In accordance with the view that a multi-
ferent and specific stakeholders which theoretical framework is an appropriate
trigger corporations to produce NFRs. approach to analysing motivation for
Is pressure from investors, NGOs, me- non-financial reporting (M. Branco &
dia, authorities or employees the driver Rodrigues, 2008), I will evaluate the
for the increase in NFRs and the intro- relevance of some key classical business
duction of new key words in their titles? theories for understanding why some
Even though stakeholders can motivate companies introduced new key words in
corporations to take social responsibil- their NFRs. I will focus on Cluster the-
ity, no immediate event or action comes ory, Reputation theory, Innovation the-
to mind with regard to changes in the ory, and Managerial discretion theory2.
NFR titles investigated. Sustainability
was, for example, introduced by the
Brundtland Commission in 1986, long 2
For a more thorough discussion of these theories as
before the term was applied in NFR ti- motivation factors for CSR, please see What motivates
tles (United Nations, 1987). This finding managers to pursue corporate responsibility? A survey
is in line with a study of trends in news- among key stakeholders (C. Ditlev-Simonsen &
Midttun, 2010)


“Clusters are geographic concentrations vored in the USA and are having a sig-
of interconnected companies and institu- nificant effect on the reputation-building
tions in a particular field” (Porter, 1998). strategies of global companies in many
Applying this approach, it is relevant to countries” (Fombrun, 2005 page 7). By
look more closely at the location and launching a new key word in the title,
sector of the companies which launched the company may want to show that it is
the new key words, i.e. different clusters a “leader”. However, such a move also
of companies. Can we see any trends as implies a risk: the corporation may hap-
to whether there are some sectors which pen to choose a key word that does not
are more likely to take the initiative to gain popularity or improve its reputa-
apply new key words, or whether there tion.
are countries which are leaders?
Innovation theory, in line with Moss
With regards to sectors, and looking at Kanter’s approach, could also be one
the list of companies which have way of explaining these new key word
launched the new key words in their ti- initiatives: “Each generation embarks on
tles, there is no convincing pattern as to the same enthusiastic quest for the next
any specific sector. Furthermore, some new thing” (Kanter, 2006 page 73). By
of the companies are in the consumer introducing a new term in the NFR title,
market whereas others are in the B2B the company illustrates that it is innova-
market. tive and a leader – which again can be
linked to improved reputation.
Looking at the location of the first
mover companies, it is evident that USA Managerial discretion (Williamson,
and UK located companies are well rep- 1964), might also be a way to explain
resented. With regards to “sustain” eight the motivation for first introducing new
of the 10 corporations which include the key terms in NFR titles. The
term in their titles from 1997-2000, were “opportunity for discretion does have a
USA based (the remaining two were systematic effect on resurce-allocation
from UK and Canada). Other European decisions” (Williamson, 1963 page
companies are also generally early mov- 1032). There is often one person, or a
ers. Asian companies, mainly repre- limited number of people, responsible
sented by Japan, are in the third group of for the NFR (Robins, 2008), and they
movers. Great caution is however neces- have to a large extent the liberty to cre-
sary when making these suggestions. ate new titles. The new key words intro-
This is due to the fact that the degree to duced could thus be due to whether or
which different countries are represented not the person in charge of non-financial
in the FT 500 is not included in the issues in the company is creative. Fur-
analysis. thermore, individuals personal interest
can also form the base for what a com-
Another way to interpret the internal pany defines as its CSR (Atkinson &
drivers for the introduction of new key Galaskiewicz, 1988; Bhattacharya, Sen,
words in titles, may be reputation the- & Korschun, 2008; Bondy, 2008; C. D.
ory: “These [various standard-setting Ditlev-Simonsen, 2010), and thereby
initiatives] developments depart from explain the introduction of new key
the more voluntary forms of CSR fa- words in titles.


From an academic perspective, this words “environment”, “sustainab” and
study contributes a new approach to in- “responsib”. All these three words
vestigating the development of non- gained major popularity. However, not
financial reporting. By investigating all new key words in titles gained popu-
trends in NFR titles, a crucial element larity. A new study could look more
for such reports, a pattern of trends is closely at newly introduced words which
detected. Several theoretical approaches did not gain popularity.
are tested to interpret these explorative
findings. The conclusion reveals that
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76, No. 6, pp. 77-90. gerial Objectives in a Theory of
Robins, F. (2008) "Why corporate social the Firm. Englewood Cliffs.
responsibility should be popu- N.J.: Prentice - Hall, Inc.
larised but not imposed", Corpo- Willis, A. (2003) "The Role of the
rate Governance, Vol. 8, No. 3, Global Reporting Initiative's
pp. 330 - 341. Sustainability Reporting Guide-
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Our Common Future (Vol. SBN Investments", Journal of Busi-
0-19-282080). Oxford: Oxford ness Ethics, Vol. 43, No. 3, pp.
University Press. 233-137.

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