Delfgaauw, T. (2000). Reporting on Sustainable Development: A Preparer’s View. Auditing, 19(1), 67.

Abstract from author
The article discusses the experiences of the petrochemical company Shell Group with sustainability reporting. One publicly stated objective of “The Shell Report” is that eventually it aims to evolve into the Shell annual report including the full financial report, as well as reports on the environmental and social performance of the Shell Group, hopefully in a fully integrated manner. Shell has had the core values of honesty, integrity, and respect for people at the heart of its approach to business for more than a hundred years. They are the bedrock on which its business principles are based. After the external crises that hit Shell in the mid-1990s, intensive stakeholder contacts and internal deliberations followed. At the end of that a decision was taken to incorporate two new commitments into the business principles: a commitment to contribute to sustainable development and a commitment to respect fundamental human rights. The article author would like to highlight two additional issues: the need for standards on sustainability reporting, and the question of which parties can verify sustainability reports. Regarding the first issue, the necessity is clear and several organizations are working to develop standards..

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Schouten, E. M. J., & Remm, J. (2006). Making sense of corporate social responsibility in international business: experiences from Shell. Business Ethics: A European Review, 15(4), 365-379.

Abstract from author
International business organizations are regularly addressed on their corporate social responsibility (CSR). As illustrated in this paper, it is not yet clear exactly what CSR means to organizations and how to deal with it. In this paper, the authors explore how a sense-making approach helps to understand the business challenges of CSR within an organizational context. The theories of Karl Weick are applied to the experiences of CSR in Royal Dutch Shell. The authors argue that the key to CSR in international business organizations is to engage stakeholders and start a process of joint sense-making. Three main competencies are crucial in this: the competency to engage stakeholders through listening and understanding; the creation of an organizational language so that CSR makes sense to members of the organization; and recognizing the momentum of taking action.

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