Self-Motivated versus Forced Disclosure of Environmental Information in China: A Comparative Case Study of the Pilot Disclosure Programmes

2011 ◽  
Vol 206 ◽  
pp. 331-351 ◽  
Author(s):  
Wanxin Li
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Comparative Case Study ◽  
Government Information ◽  
Public Attention ◽  
Information Transparency ◽  
Study Approach ◽  
Cultural Roots ◽  
Environmental Information Disclosure

AbstractChina promulgated the Open Government Information Decree and Measures of Environmental Information Disclosure (Trial) in 2007, but the Pollution Information Transparency Index revealed the poor implementation of disclosing environmental information in 113 cities in 2008. Adopting a comparative case study approach, this article uses a combination of the “cultural roots” and “webs of dialogue” analytical frameworks to analyse the pilot environmental information disclosure programmes in Zhenjiang, Jiangsu province, and Hohhot, Inner Mongolia from 1999 to 2000. It finds that when the programme was top-down, the commitment, perception and resources of leadership determined its success and nondisclosure did not receive any public attention. However, when environmental NGOs are actively engaged, pressure can be from the bottom up, webs of dialogue can be established, and the public can be empowered to seek and use environmental information actively in development decision-making and redressing pollution harms.

Environmental Information Disclosure in the Hotel Sector: Global Reporting Initiative Application

2017 ◽  
Vol 19 (04) ◽  
pp. 1750019
Author(s):  
Sung Wook Kang ◽  
Song Ee Hahn
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Current Level ◽  
Global Reporting Initiative ◽  
Study Approach ◽  
Significant Difference ◽  
Environmental Information Disclosure ◽  
Hotel Sector ◽  
Significant Attention

The purpose of this study is to identify core Environmental Information Disclosure (EID) contents and to evaluate the current level of EID proactiveness of the hotel companies on the Global Reporting Initiative (GRI) database. We confirmed 38 reports as a sample from 2008 to 2014. Utilising content analysis and a case study approach, we comprehensively investigated the quality and extent of what is being reported and evaluated in respect to each hotel’s EID proactiveness. Six core EID categories which had received significant attention from the hotels were identified, and we found the sampled hotels emphasised cost reduction activities of their operations in their EID. EID proactiveness was addressed and there was significant difference between the EID proactiveness groups (top, middle, bottom) in terms of property, quality and quantity. This study provides an overview of the current level of EID proactiveness of the hotels in the GRI database and also provides a measure for EID proactiveness for the hotel sector.

scholarly journals Environmental Information Transparency—Evidence from Romanian Companies

2019 ◽  
Vol 11 (18) ◽  
pp. 5040
Author(s):  
Marius Sorin Dinca ◽  
Mara Madaleno ◽  
Mirela Camelia Baba ◽  
Gheorghita Dinca
Keyword(s):  
Information Disclosure ◽  
Stock Exchange ◽  
Environmental Information ◽  
Dynamic Panel Data ◽  
Estimation Model ◽  
Financial Measures ◽  
Information Transparency ◽  
Panel Data Estimation ◽  
Environmental Information Disclosure ◽  
Mixed Approach

The purpose of this paper is to analyse disclosure of environmental information (DEI) for a set of 100 companies listed at the Bucharest Stock Exchange (BSE) and identify possible correlations between this and the evolution of some relevant economic and financial measures of companies’ activities. For these purposes we have calculated an index of environmental information disclosure and we employed a system dynamic panel data estimation model and panel corrected standard errors for sampled companies for the 2013–2017 period. The results we have obtained show that sampled companies have a low degree of environmental information disclosure, as the highest registered score was of 15 out of a maximum of 29 points, with an average of merely 6.37 points. Regarding the possible correlations, the tests performed have shown that entity size, expressed by the number of employees, is the factor which positively influences environmental information’s disclosure. Results also evidence that performance determines the quantity of information the firm provides to external users, as opposed to maturity/age. Our study is the first approaching companies from Bucharest Stock Exchange with data for 5 years using a mixed approach (DEI–index and regressions) and we think the results obtained are useful for managers, general public and investors, considering that size and performance greatly influence companies’ environmental awareness.

Strengthening Agriculture Value Chain through Collectives: Comparative Case Analysis

2021 ◽  
pp. 097300522199143
Author(s):  
Sneha Kumari ◽  
Nisha Bharti ◽  
K. K. Tripathy
Keyword(s):  
Value Chain ◽  
Action Theory ◽  
Secondary Data ◽  
Comparative Case Study ◽  
Collective Actions ◽  
Case Study Approach ◽  
Study Approach ◽  
The Board Of Directors ◽  
Market Linkage

Indian agriculture has always been less profitable. Several factors contribute to the low profitability in agriculture, but less value addition, weak value chain system and weak market linkage are some of the most important factors. Producer companies are helping small farmers to emerge in the market. The farmer producer organisations (FPOs) linked with the producer companies are the best example of collective actions. The collective actions for the agriculture value chain (AVC) have resulted in a decrease in the cost and an increase in revenue. FPO and producer company find a good place in the underpinning theory of collective action theory. This study examines various successful examples of strengthening AVC through cooperatives and tried to identify various factors responsible for the success of these collectives. This study has adopted a case study approach. Three successful cases, that is, Vasundhara Agriculture Horticulture Producer Company Ltd: a multi-state FPO, Abhinav Farms Club and Sahyadri Farmer Producer Company have been selected for the case study based on their successful interventions for strengthening the agriculture value chain. Primary and secondary data has been collected through telephonic interviews from the board of directors, chairman and the members of the FPO. Both primary and secondary data have been collected to compare the three cases for AVC models. The data has been analysed using a comparative case study approach. The parameters of AVC have been identified using the Delphi technique. The study has found that collective actions have helped the farmers to strengthen the agriculture value chain. The study also concluded that leadership played an important role in defining the success of the FPOs. The study brings out future directions to excel in AVC through collectives.

scholarly journals Evaluation of Environmental Information Disclosure of Listed Companies in China’s Heavy Pollution Industries: A Text Mining-Based Methodology

2021 ◽  
Vol 13 (10) ◽  
pp. 5415
Author(s):  
Rongjiang Cai ◽  
Tao Lv ◽  
Xu Deng
Keyword(s):  
Text Mining ◽  
Information Disclosure ◽  
Listed Companies ◽  
Environmental Information ◽  
Evaluation Framework ◽  
Scoring Method ◽  
Study Results ◽  
Environmental Information Disclosure ◽  
Heavy Pollution

Environmental information disclosure (EID) of listed companies is a significant and essential reference for assessing their environmental protection commitment. However, the content and form of EID are complex, and previous assessment studies involved manual scoring mainly by the experts in this field. It is subjective and has low timeliness. Therefore, this paper proposes an automatic evaluation framework of EID quality based on text mining (TM), including the EID index system’s construction, automatic scoring of environmental information disclosure quality, and EID index calculation. Furthermore, based on the EID of 801 listed companies in China’s heavy pollution industry from 2013 to 2017, case studies are conducted. The case study results show that the overall quality of the EID of listed companies in China’s heavily polluting industries is low, and there is a gap differentiation between the 16 industries. Compared with the subjective manual scoring method, TM evaluation can evaluate the quality of EID more effectively and accurately. It has great potential and can become an essential tool for the sustainable development of society and listed companies.

Analysing and evaluating environmental information disclosure in universities: the role of corporate governance, stakeholders and culture

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jesús Mauricio Flórez-Parra ◽  
Maria Victoria Lopez-Perez ◽  
Antonio M. López Hernández ◽  
Raquel Garde Sánchez
Keyword(s):  
Information Disclosure ◽  
Stakeholder Participation ◽  
Environmental Information ◽  
Content Type ◽  
Environmental Actions ◽  
Determining Factors ◽  
Environmental Information Disclosure ◽  
Internal And External Factors ◽  
The University

Purpose The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the degree of environmental information disclosure in universities – governance dimension, the relationship and participation of stakeholders, position and prestige as signs of the quality of the institution and cultural concern in the university’s country for the environment – are analysed. Findings The results obtained show that the size of the leadership team, stakeholder participation, the position of the university in rankings and cultural concern in the university’s country for the environment are determining factors in the university’s environmental actions and, consequently, in their disclosure. Other factors – such as the size of the university, the level of self-financing and financial autonomy – do not affect the disclosure of environmental information. Originality/value Scant research exists on the environmental commitments of universities; this paper aims to fill that gap. Their role as the main channel of research and as instructors of future professionals makes them points of reference in society. Research on university ranking has traditionally focussed on teaching and research results, but environmental issues are becoming increasingly important. This paper enumerates the factors that influence the dissemination of environmental information in the most prestigious universities. This research also provides an original approach by considering not only top-down but also bottom-up strategies through communication channels and the incidence of cultural factors.

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