scholarly journals Green, blue or black, but washing–What company characteristics determine greenwashing?

2021 ◽  
Author(s):  
Silvia Ruiz-Blanco ◽  
Silvia Romero ◽  
Belen Fernandez-Feijoo
Keyword(s):  
Content Analysis ◽  
Quantitative Measure ◽  
Sustainability Reporting ◽  
Policy Makers ◽  
Industry Effect ◽  
Close Proximity ◽  
Environmentally Sensitive ◽  
The Difference ◽  
Sustainability Report

AbstractThe purpose of this paper is to study what are the characteristics that make firms less or more prone to greenwashing. We collect data from sustainability disclosures of the S&P top 100 companies, to investigate the determinants of greenwashing. We use content analysis to measure the level of reporting of the companies. We define the “greenwashing” variable as the difference between what the company says it does in terms of commitment to sustainability, and what the company actually does as evaluated by external parties (Bloomberg ESG scores). Our results show that companies in environmentally sensitive industries greenwash less than their counterparts in other industries, as well as companies following the GRI guidelines. Companies that issue a sustainability report and assure it greenwash less than those that do not do it. Contrary to our intuition, companies in industries with close proximity and high visibility greenwash more than their counterparts. A limitation of the paper is the inclusion in the sample of data from one country. Our findings have implications for policy-makers, particularly in Europe, where some European states have already regulated on green issues reporting and lately on blue issues. It might be interesting to consider both the industry effect and the relevance of reporting mechanisms when developing regulation and policies in order to improve the quality of sustainability reporting. We contribute to literature by proposing a new quantitative measure to assess greenwashing practices, to better understand the effect of industry and reporting mechanisms on greenwashing.

scholarly journals Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies

2017 ◽  
Vol 33 (5) ◽  
pp. 1023-1034 ◽  
Author(s):  
Tarmizi Achmad ◽  
Faisal Faisal ◽  
Muhammad Bahrul Ulum
Keyword(s):  
Content Analysis ◽  
Sustainability Reporting ◽  
Quality Score ◽  
T Test ◽  
Accounting Firms ◽  
Important Thing ◽  
Nature Of Information ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to investigate how the quality of assurance statement varies among the different assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of assurance statement differs among various assurance providers. The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, non-accounting assurance providers (consultant) value higher than accounting firms for all aspects of report content (reporting format, assurance procedures and recommendations and opinion).  The implication of this finding suggests that the company not only to consider the reputation of the assurance provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite the growing interest research in assurance, this study is one of the few studies that measure assurance quality by content analysis.

Intellectual Capital Disclosure in Sustainability Reports

2013 ◽  
pp. 195-214 ◽  
Author(s):  
Giovanni Bronzetti ◽  
Romilda Mazzotta ◽  
Graziella Sicoli ◽  
Maria Assunta Baldini
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

scholarly journals Corporate Sustainability Reporting in the BIST Sustainability Index

2016 ◽  
Vol 6 (10) ◽  
pp. 21 ◽  
Author(s):  
Burcu Demirel ◽  
Murat Erdogan
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Development Stage ◽  
Global Reporting Initiative ◽  
Sustainability Index ◽  
Sustainability Reports ◽  
Working Day ◽  
Sustainability Report ◽  
Day By Day

<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

Environmental Reporting Quality

2016 ◽  
pp. 625-654 ◽  
Author(s):  
Akrum Helfaya ◽  
Amr Kotb
Keyword(s):  
Reporting Quality ◽  
Sustainability Reporting ◽  
Third Party ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Policy Makers ◽  
Corporate Reporting ◽  
Business Practitioners ◽  
Global Initiatives

The ultimate question of most business practitioners and policy makers now is how to reduce corporate negative environmental performance. One of the most effective ways is to help corporations to set the Key Performance Indicators (KPIs) of their sustainability performance and to report these KPIs to their stakeholders using corporate reporting cycle. To improve the environmental reporting quality, companies generally adopt and follow widely recognized reporting guidelines and third-party assurance standards, thus improving their environmental disclosure quality and trustworthiness in minds of their stakeholders. Over the last two decades a number of global initiatives (e.g. GRI, ISO, DEFRA, AA1000 APS, and ISAE 3000) have been developed for use in sustainability reporting. This chapter, therefore, aims to shed light on these credibility initiatives developed by governmental and non-governmental bodies to improve the quality of environmental reporting and to see the extent to which these credibility initiatives are different or similar.

scholarly journals SUSTAINABILITY REPORTING IN THE NORDIC REAL ESTATE COMPANIES: EMPIRICAL EVIDENCE FROM FINLAND

2018 ◽  
Vol 24 (1) ◽  
pp. 51-63 ◽  
Author(s):  
Anahita RASHIDFAROKHI ◽  
Saija TOIVONEN ◽  
Kauko VIITANEN
Keyword(s):  
Content Analysis ◽  
Real Estate ◽  
Sustainability Reporting ◽  
Current Status ◽  
Quality Of Information ◽  
Real Estate Sector ◽  
Legal Risks ◽  
The Common ◽  
Sustainability Reports

The purpose of our study was to investigate the content of sustainability reporting issued by real estate sector. Content analysis was employed to identify the strengths and weaknesses of sustainability information provided by sample companies. The content analysis structure considered both quantity and quality of information simultaneously. Our results show an inconsistency in the form, extent and quality of sustainability reports. In addition, our findings recognise a lack of clear approach to embrace materiality, external assurance, and further engagement of stakeholders in the sample reports. It seems that most of the sample companies were engaged in issuing sustainability reports to fulfil the legislative requirement and avoiding financial or legal risks. Our study provides information on the current status of sustainability reporting to real estate professionals. In addition it contributes in decreasing the financial and legal risks, and increasing the corporate reputational capital, by revealing the common weaknesses prevalent in the sustainability reports.

scholarly journals A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach

2020 ◽  
Vol 4 (2) ◽  
pp. 249
Author(s):  
Paulina Permatasari ◽  
Juniati Gunawan ◽  
Magdi El-Bannany
Keyword(s):  
Content Analysis ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Comprehensive Approach ◽  
Future Studies ◽  
Quality Principles ◽  
Quality Of Reports ◽  
Sustainability Reports ◽  
Comprehensive Measurement

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 

scholarly journals Corporate Accountability in Disclosing Carbon Information: Evidence from a Developing Nation

2019 ◽  
pp. 117-127
Author(s):  
Faizah Darus ◽  
Hidayatul Izati Mohd Zuki ◽  
Haslinda Yusoff ◽  
Noraslinda Mat Aris
Keyword(s):  
Climate Change ◽  
Content Analysis ◽  
Construction Industry ◽  
Developing Economies ◽  
Corporate Accountability ◽  
Developing Nation ◽  
Carbon Reduction ◽  
Environmentally Sensitive ◽  
Sustainability Reports

The issue of climate change has been a significant concern globally both in the developed and developing economies. This study aims to uncover the quality of carbon information disclosed in a developing country i.e. Malaysia. A content analysis of the annual and sustainability reports of Top 100 companies in environmentally-sensitive industries in Malaysia over a two-year period in 2011 and 2014 was undertaken. The results revealed that the quality of carbon information provided by companies improved over the two-year period and the changes were significant. The companies were also beginning to translate quantitative details into monetary amounts. The dimension Carbon reduction and costs had the highest mean score for both years. The findings revealed that the construction industry had the lowest mean score for all dimensions in both years and this finding is a concern as activities of the construction industry are generally known to have numerous effects on the environment. The findings from the study revealed that companies are taking the initiatives to set carbon reduction targets to be achieved in the future, hence, a signal of enhanced corporate environmental accountability. Nevertheless, the overall low disclosure of carbon information may require the intervention from stakeholders to improve the quality of the report.

scholarly journals Sustainability Reporting with Regard to Environmental Performance by Top Indian Textile Companies

2019 ◽  
Vol 8 (4) ◽  
pp. 7052-7058
Keyword(s):  
Environmental Performance ◽  
Sustainability Reporting ◽  
Third Party ◽  
Global Reporting Initiative ◽  
Analysis Method ◽  
Policy Makers ◽  
Content Analysis Method ◽  
Social And Environmental Performance ◽  
Reporting Method ◽  
Sustainability Report

A sustainability report is an organizational report that informs about economic, social, and environmental performance caused by its business activities. The purpose of this paper is to determine the level of sustainability reporting of environmental performances across the top textile companies in India. The content analysis method was used to describe the sustainability reporting method. It was found that, 20% of them are reporting as per global reporting initiative (GRI) guidelines and 50% as per the business responsibility format mandated by the Ministry of Corporate Affairs, Government of India. It may be concluded that 70% of the industries are adhering to the business responsibility report. It may be hence concluded that the policy makers may need to 1. Upgrade the business responsibility reporting with a few definite quantitative measures 2. Make third party audits mandatory for business responsibility reporting

Patient perception of service quality in Ghana: an empirical study in Christian Health Association of Ghana Hospitals

2020 ◽  
Vol 26 (6) ◽  
pp. 1-9
Author(s):  
Samuel Kofi Agyei ◽  
Emmanuel Kumah ◽  
Peter Agyei Baffour ◽  
Samuel E Ankomah
Keyword(s):  
Service Quality ◽  
Healthcare Delivery ◽  
Quality Of Services ◽  
Policy Makers ◽  
Perceived Service Quality ◽  
Health Association ◽  
Significance Levels ◽  
The Mean ◽  
The Difference

Background/aims Understanding patients' views on healthcare quality allows healthcare managers and policy makers to address any gaps and promote a patient-centred approach in healthcare delivery. A study was carried out to evaluate patients' perception of the quality of services in hospitals affiliated with the Christian Health Association of Ghana. Methods The SERVQUAL scale was used to survey 540 patients in 18 Christian Health Association of Ghana hospitals. Using STATA software package (version 13.0), mean scores of the patients' expectations and perceptions of service quality were computed. A t-test was performed to determine the significance levels of the difference between the mean scores for expectation and perception. Results The patients' expectations were not met. The five SERVQUAL dimensions showed statistically significant negative mean service quality gap scores. Conclusions Further investigations into the reasons that the patients responded in this way are warranted to help in stepping up patient-focused interventions to bridge the perceived service quality gaps identified.

scholarly journals Factors affecting psychological problems in primary caregivers of People with Multiple Sclerosis: a qualitative study

2020 ◽  
Vol 6 (6) ◽  
Author(s):  
Bita Sadeghi ◽  
Fateme Estebsari ◽  
Maryam Rassouli ◽  
Abbas Ebadi
Keyword(s):  
Multiple Sclerosis ◽  
Content Analysis ◽  
Healthcare Providers ◽  
Primary Caregivers ◽  
Psychological Problems ◽  
Structured Interviews ◽  
Policy Makers ◽  
Factors Affecting ◽  
The Family

Objectives: The present research aimed to explore factors affecting psychological problems among primary caregivers of individuals with Multiple Sclerosis (PCIMS). Methods: The present qualitative research employed a content analysis approach and was conducted in Isfahan, Iran in 2018-19. The participants were selected through purposive sampling method. Semi-structured interviews were conducted to explore psychological problems involved in providing care to MS patients and the factors affecting them with 8 patients, 10 caregivers and 3 healthcare providers. Conventional content analysis was used to analyze the data. Results: The acquired data were put in 4 main categories of “isolation and loneliness”, “caregiver’s concerns”, “frustration and hopelessness” and “Disruption in the family foundation”, each with certain sub-categories. Conclusion: The present results can be helpful to manage psychological disorders and the underlying factors of PCIMS. Thus, healthcare providers and policy-makers should consider these areas and make special attempts to improve the performance and conditions of these caregivers to maximize the quality of care provided.

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