Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies

2019 ◽  
Vol 26 (4) ◽  
pp. 791-804 ◽  
Author(s):  
Daniel Kouloukoui ◽  
Ângelo Marcio Oliveira Sant'Anna ◽  
Sônia Maria da Silva Gomes ◽  
Marcia Mara de Oliveira Marinho ◽  
Pieter de Jong ◽  
...  
Keyword(s):  
Climate Risk ◽  
Risk Disclosure ◽  
Factors Influencing ◽  
Environmental Disclosures ◽  
Sustainability Reports

Information and Analytical Support for Sustainable Development of Companies Based on IFRS

Auditor ◽  
2021 ◽  
Vol 7 (11) ◽  
pp. 43-49
Author(s):  
S. Puchkova ◽  
Yu. Sotneva
Keyword(s):  
Sustainable Development ◽  
Climate Risk ◽  
Risk Disclosure ◽  
The Sustainable Development ◽  
Development Initiatives ◽  
Development Risks

The article focuses on the sustainable development initiatives and sustainable development standards, which are the bases of information-analytic analysis, helping investors to understand the IFRS’ role in climate risk disclosure and other sustainable development risks.

scholarly journals Make Markets Work for Resilience

2019 ◽  
pp. 56-76
Author(s):  
Hill and
Keyword(s):  
Real Estate ◽  
Large Scale ◽  
Insurance Companies ◽  
Climate Risk ◽  
Insurance Markets ◽  
Risk Disclosure ◽  
Climate Risks ◽  
Climate Resilience ◽  
Systemic Level ◽  
Bond Property

This chapter looks at how more transparent disclosure of climate risks can make markets work for resilience. In a world in which climate risk is reflected in the prices of assets traded in the market, everyone will be pressured to manage the risk and protect the value of their holdings. This chapter looks at four markets where we might expect climate risk disclosure to cause prices to change most readily: equities (company stocks), debt (bonds issued by companies and governments), property (real estate), and insurance. It argues that disclosure and better risk information can propel climate resilience at a systemic level, but it can also prove highly disruptive. Fear of disruption and its consequences has led different groups to throw sand into the gears to delay a day of reckoning, but that day is coming. If communities are unprepared, investors, banks, and insurance companies could panic and pull back indiscriminately from parts of the stock, bond, property, and insurance markets. The insights learned from these markets can illustrate how each could drive resilience on a large scale.

Factors influencing the assurance of sustainability reports in the context of the economic crisis in Portugal

2014 ◽  
Vol 29 (3) ◽  
pp. 237-252 ◽  
Author(s):  
Manuel Castelo Branco ◽  
Catarina Delgado ◽  
Sónia Ferreira Gomes ◽  
Teresa Cristina Pereira Eugénio
Keyword(s):  
Economic Crisis ◽  
Empirical Data ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Downward Trend ◽  
Content Type ◽  
Factors Influencing ◽  
Parametric Statistics ◽  
Sustainability Reports ◽  
Non Parametric

Purpose – The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011. Design/methodology/approach – Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision to have sustainability reports assured. Findings – Results indicate that size, leverage, profitability, listing status and industrial affiliation are determinants of SRA, whereas type of ownership is not. A downward trend in sustainability reporting and its assurance was also detected. Research limitations/implications – The sample is small. Originality/value – It adds to the scarce research on SRA by providing new empirical data in a context of crisis and extends prior research by analysing the effects of listing status and type of ownership.

scholarly journals Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017 ◽  
Vol 9 (4) ◽  
pp. 636 ◽  
Author(s):  
Elisa Truant ◽  
Laura Corazza ◽  
Simone Scagnelli
Keyword(s):  
Exploratory Study ◽  
Risk Disclosure ◽  
Sustainability Reports

How does environmental performance map into environmental disclosure?

2019 ◽  
Vol 10 (1) ◽  
pp. 62-96 ◽  
Author(s):  
Hani Tadros ◽  
Michel Magnan
Keyword(s):  
Data Analysis ◽  
Panel Data ◽  
Environmental Performance ◽  
Panel Data Analysis ◽  
Environmental Disclosure ◽  
Cross Sectional ◽  
Content Type ◽  
Period Effects ◽  
Environmental Disclosures ◽  
Sustainability Reports

Purpose Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and environmental performance. Design/methodology/approach The authors use a panel data analysis to examine how the interaction between environmental performance and economic and legitimacy factors influence firms’ environmental disclosures. Findings Results suggest that environmental performance moderates the effect of economic and legitimacy incentives on firms’ propensity to provide proprietary environmental disclosure, with both sets of incentives being influential. More specifically, there appears to be a reporting bias based on the firm’s environmental performance whereas the high-performers disclose more environmental information in the three following vehicles: annual report, 10-K and sustainability reports combined. Results also show that economic and legitimacy factors influence the disclosure decisions of the low and high environmental performers differently. Practical implications Understanding the determinants of environmental disclosure for high and low environmental performers helps regulators to close the reporting gap between these firms. Social implications There is little evidence to suggest that firms with low-environmental performance attempt to use their disclosures to legitimize their environmental operations. Originality/value The study examines environmental disclosures of 78 firms over a period of 14 years in annual, 10-K and sustainability reports. The panel data analysis controls for significant cross-sectional and period effects.

Expanded Climate Risk Disclosure Requirements by the Security and Exchange Commission

2021 ◽  
Vol 38 (2) ◽  
pp. 1-12
Author(s):  
David South ◽  
Kaitlyn Zolton ◽  
Andy Trump
Keyword(s):  
Climate Risk ◽  
Risk Disclosure ◽  
Disclosure Requirements

scholarly journals Exploring Sustainability Reports in The Indonesian Palm Oil Industry

2021 ◽  
Vol 1 (1) ◽  
pp. 77-94
Author(s):  
Nurhayati Soleha ◽  
Rita Rosiana
Keyword(s):  
Palm Oil ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Oil Industry ◽  
Relevant Information ◽  
Oil Companies ◽  
Environmental Disclosures ◽  
Sustainability Reports ◽  
Sustainability Initiatives

The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX).  The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.

Sign in / Sign up

Export Citation Format

Share Document