Humanity as a Corporate Value: An International Analysis of Nasdaq Companies

Abstract

There are hints that humanity, understood as people's quality and not as a human race reference, could be becoming important in organizations. This study is developed with this inquiry, whose objective is reviewing the presence of humanity as a corporate value in the public business information provided by the 70 companies making up the 2022 RepTrak Nasdaq 100 ESG. A systematized review of public corporate information is applied as a research technique, with both a quantitative and qualitative approach. The study results show that “humanity”, according to the aforementioned meaning, only has a reduced presence in ethical codes (12 mentions in 9 companies) and a somewhat more significant presence in sustainability reports (47 mentions in 159 companies). This last figure may especially prove that humanity is perhaps an emerging issue in business environment.