Smart statements - an analysis of organizational green statements

Green Statements are at the forefront environmental disclosure communications. However the reporting practice is still in its relative infancy and the thematic content of these statements is uncertain. This paper seeks to identify the key themes contained with Green Statements and the differences between Statements produced in different contexts. The research utilizes Qualitative thematic analysis to identify the major themes underlying organizational Green Statements. The study draws from 131 Green Statements and compares them through a process of cross-analysis. It was found that Public Sector Green Statements are heavily influenced by their national context. However, there are still baseline themes common in both Private and Public sector Green Statements. The study concludes that the content of Green statements is shaped by an organization's internal and external context. Further research may wish to investigate the propensity of governments to influence private sector reporting behavior though their own Green Statements.