scholarly journals Corporate social and environmental reporting and the impact of internal environmental policy in South Africa

2009 ◽  
Vol 16 (1) ◽  
pp. 48-60 ◽  
Author(s):  
Clyde Geoffrey Mitchell ◽  
Trevor Hill
Keyword(s):  
South Africa ◽  
Environmental Policy ◽  
Environmental Reporting ◽  
Social And Environmental Reporting ◽  
Corporate Social ◽  
The Impact

Corporate social and environmental disclosure and corporate performance

2015 ◽  
Vol 5 (1) ◽  
pp. 51-69 ◽  
Author(s):  
Hichem Khlif ◽  
Achraf Guidara ◽  
Mohsen Souissi
Keyword(s):  
South Africa ◽  
Corporate Performance ◽  
Annual Reports ◽  
Institutional Setting ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Content Type ◽  
Social And Environmental Disclosure ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose – The purpose of this paper is to investigate the relationship between corporate performance and social and environmental disclosure for two African leading countries namely, South Africa (common law country) and Morocco (civil law country). Design/methodology/approach – The sample consists of 168 annual reports spanning from 2004 to 2009. A content analysis of companies’ annual reports is used to measure the extent of voluntary social and environmental disclosure. Findings – Results show that social and environmental disclosure has a significant positive effect on corporate performance only in the South African setting. Originality/value – The findings emphasize the need to explicitly consider the legal and institutional setting prevailing in each context. For instance, social and environmental organizations in South Africa enjoy more power to influence companies’ social and environmental reporting policy, whereas, their counterparts in Morocco, enjoy less power to place pressure on companies to incorporate social and environmental considerations into business operations.

Institutional shareholding and corporate social responsibility reporting: evidence from Bangladesh

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Afzalur Rashid
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Environmental Reporting ◽  
Content Type ◽  
Csr Reporting ◽  
Societal Issues ◽  
Corporate Social Responsibility Reporting ◽  
Sustainability Issue ◽  
Social And Environmental Reporting ◽  
Corporate Social

Purpose This study aims to examine the influence of institutional shareholding on a firm’s corporate social responsibility (CSR) practices in Bangladesh. Design/methodology/approach This study uses a content analysis to capture a firm’s CSR practices, based on various attributes of social and environmental reporting made by the firm. Based on these attributes, a corporate social responsibility reporting index (CSRI) is constructed. To examine the causal relationship between institutional shareholding and firm CSR practices, this study uses a simultaneous equations approach to control the endogeneity problem. Findings The finding of this study is that both CSR reporting and institutional shareholding negatively influence each other. Research limitations/implications This study is subject to some limitations such as the subjectivity or judgement associated in the coding process. Practical implications If the institutional investors are not concerned with its environmental and societal issues, there will be a sustainability issue for the business because companies will continue ignoring the employee health and hygiene, education, training and welfare. Their ignorance of these societal issues will lead to compromising the quality of living for important stakeholders within the society. Originality/value This study contributes the literature on CSR reporting.

scholarly journals Sustainability, responsibility and ethics: different concepts for a single path

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Riccardo Torelli
Keyword(s):  
Critical Discussion ◽  
Critical Approach ◽  
Environmental Reporting ◽  
Content Type ◽  
Basic Meaning ◽  
Deep Meaning ◽  
The Difference ◽  
Social And Environmental Reporting ◽  
Corporate Social ◽  
Single Path

Purpose The purpose of this paper is to analyse the concepts of sustainability, responsibility and ethics focussing on their links and differences, also to understand how companies move respectively in these field; to understand how companies sometimes move away from the basic and deep meaning of these concepts, landing in a merely utilitarian sphere of personal advantage where ethics, instead of being an irreplaceable and essential stronghold, is found to be a fiction or just an instrument. Design/methodology/approach The methodology used assumes a theoretical critical approach and, based on the vast literature on the items, is based on a conceptual analysis of the themes of sustainability, corporate social responsibility (CSR) and ethics and of the behaviour that companies can adopt in the three contexts. A critical approach to these issues and concepts can effectively help us to understand how companies are responding to external demands and to the challenges of responsibility and sustainability, which are becoming increasingly pressing. Findings Ethics, sustainability, CSR and social and environmental reporting are distinct constructs with different meanings but linked by important conceptual and operational relationships. Research limitations/implications The results of the research are the consequence of the application of a critical approach based on a theoretical analysis of the concepts under study. It would be interesting to support the results achieved with empirical research studies. Practical implications This conceptual path helps scholars and companies themselves to understand the difference between the three key concepts analysed. Only by understanding the basic meaning will it be possible to really make one’s own and pursue it in the correct way. Social implications Nowadays, the authors are overwhelmed by these three concepts which are used as synonyms and incorrectly. This leads to confusion and misunderstandings. Knowledge of the characteristics and differences between these concepts and their concrete applications is of great importance. Originality/value This study tries to provide a critical discussion of how the three concepts intersect and differentiate, leading to concrete results or results that have nothing to do with their meaning. There are no conceptual papers in the literature that deal with the three concepts and also analyse the implications on the real world.

Determinants of corporate social and environmental reporting in Hong Kong: a research note

2005 ◽  
Vol 29 (2) ◽  
pp. 233-242 ◽  
Author(s):  
Simon S. Gao ◽  
Saeed Heravi ◽  
Jason Zezheng Xiao
Keyword(s):  
Hong Kong ◽  
Research Note ◽  
Environmental Reporting ◽  
Social And Environmental Reporting ◽  
Corporate Social

Emerging phenomenon of corporate social and environmental reporting in China

2017 ◽  
Vol 8 (3) ◽  
pp. 386-415 ◽  
Author(s):  
Shengli Yu ◽  
Anna Lee Rowe
Keyword(s):  
Peer Pressure ◽  
Theoretical Framework ◽  
Environmental Reporting ◽  
Senior Managers ◽  
Content Type ◽  
Theoretical Approaches ◽  
Managerial Perceptions ◽  
Social And Environmental Reporting ◽  
Corporate Social ◽  
Depth Interviews

Purpose The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the lenses of senior managers. Design/methodology/approach Using the interpretive tenets of engagement research, semi-structured in-depth interviews were adopted to explore the perceptions of senior managers from 21 large companies in various industries. The aim is to make sense of the emerging CSER phenomenon occurring in the field through engagement, observation and penetrating interviews. Findings The findings identify the main enablers driving CSER in China as: regulations and government influence; management awareness; benefits to company image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western-based theoretical approaches in a Chinese context where companies operate against a different socio-economic, political, regulatory and cultural backdrop. Research limitations/implications The deep-rooted face (Mianzi) culture has the potential to influence managers to portray a positive image about their companies and themselves. Originality/value This engagement-based study is one of the few initiatives exploring managerial perceptions of CSER in China that adds to the scant literature pertaining to rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The stimulus for CSER identified are useful for regulators and organizations to better comprehend how to set effective policies that promote CSER and fit the distinctive institutional characteristics of China.

scholarly journals Sustainability Reporting by Firms in the Nigerian Economy: Social versus Environmental Disclosure

2017 ◽  
Vol 3 (2) ◽  
pp. 87-112 ◽  
Author(s):  
Alhassan Haladu ◽  
Basariah Bt. Salim
Keyword(s):  
Information Disclosure ◽  
Current Trend ◽  
Sustainability Reporting ◽  
Social Reporting ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Sustainability Disclosure ◽  
Environmentally Sensitive ◽  
Social And Environmental Reporting ◽  
The Impact

Purpose: There is need for specialization on individual categories of sustainability information disclosure.  An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure. Methodology: Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014).  Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of their relationships using Stata13SE analytical tool. Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships. Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on sustainability issues in Nigeria is voluntary. Practical Implications: Firms in environmentally sensitive sectors are disclosing sustainability information than expected. Originality/Value: The uniqueness in comparing sustainability disclosures between environmental information and social information.

scholarly journals Quest for Alternative Sociological Perspectives on Corporate Social and Environmental Reporting

2015 ◽  
Vol 1 (2) ◽  
pp. 135-153 ◽  
Author(s):  
Zeeshan Mahmood ◽  
Zubair Ahmad
Keyword(s):  
Environmental Accounting ◽  
Repeated Application ◽  
Environmental Reporting ◽  
Relevant Research ◽  
Theoretical Frameworks ◽  
Research Papers ◽  
Accounting Research ◽  
Theoretical Perspectives ◽  
Social And Environmental Reporting ◽  
Corporate Social

Objective: The purpose of this paper is to review existing dominant theoretical perspectives used in corporate social and environmental accounting research, identify their limitations and to suggest some alternative theoretical perspectives for further research. Methodology: In order to identify relevant research papers, on the use of different theoretical perspectives on corporate social and environmental accounting research, published in academic journals, different keywords were searched in google scholar. Research papers were then shortlisted according to their relevance to the topic. The results: Among all theoretical frameworks, there is a great variety but accounting researchers remained selective in heir use of the theory and some other aspects of the theory remained unexplored. Apart from this narrow application, repeated application of same theories, especially legitimacy and stakeholder theory) provide very little additional insights. Implication: The dominant theoretical perspectives on CSER do not fully capture the complexity of the phenomenon. This situation demands researchers to explore alternative theoretical perspectives for better and insightful research. The main contribution of this paper is that it suggests the theory of realistic evaluation (RE) and the institutional logics perspective (ILP) as alternative sociological perspectives. This paper invites future researchers to apply these theoretical frameworks and to explore their usefulness.

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