How Green Is The Apple? Understanding Apple’s CSR Disclosure Practices

This research explores the transparency of Apple’s Corporate Social Responsibility disclosure practices by providing an independent study of Apple’s published reports. The main aim of this research lies in its proposal of finding whether Apple’s social and environmental reports are consistent with the Global Reporting Initiative (GRI 4) guidelines and whether they satisfy stakeholders’ disclosure requirements. Use of the GRI Standards is required for all reports or other materials published on or after 1 July 2018. A qualitative research strategy was implemented using public information available in the firm’s published documents, namely: Environmental responsibility report 2018; Form 10-K; Apple Supplier Code of Conduct; Product Environmental Report; and Facilities Environmental Report. Apple’s reports were analysed alongside the Global Reporting Initiative framework. A triangulation approach was used to integrate the findings with media claims and criticisms regarding their CSR disclosure. We expose ‘discrepancies’ between the requirements of the GRI Guidelines and Apple’s sustainability disclosures. Focusing on the removal of these discrepancies and inclusion of environmental performance benchmarks can increase reporting transparency to stakeholders. This paper outlines disclosure gaps in CSR. Identification and ‘filling’ these gaps can enhance transparency to stakeholders and maintain institutional reporting legitimacy. Future research can be done by linking the reporting gaps with the organisation's strategic path. An evaluation of Apple’s reporting strategy, CSR management policy and performance is outside the scope of this research – which can be addressed in future reserch. Keywords: CSR reporting, Apple Inc., Greenpeace, Global Reporting Initiative (GRI), Stakeholders.