Abstract

This article focuses on sustainability information in large-sized companies in Europe. The aim of this article is to examine sustainability information in large-sized companies in European countries and the effect that the different national cultures might have on how sustainability is informed. The theoretical frameworks used are stakeholder theory, legitimacy, accountability, and national culture. The study has a qualitative approach, and data were collected during the spring of 2017 from 100 companies in five European countries (Finland, France, Germany, the Netherlands, and Sweden). Data were collected from websites, written documents, and other secondary sources. The results show that there are both differences between companies within each country and between countries. Companies in different countries focus on different aspects of sustainability in their information. The theoretical contribution this study makes is a model that can be used as a tool when discussing sustainability among large-sized companies in Europe. Practical implications include new knowledge of national differences between large-sized companies in how they work with sustainability, which could be of use to companies trying to enter other European markets.