Content analysis of social, environmental reporting: what is new?

Purpose This study aims to focus on developing the sustainability reporting index (SRI) with combined perspectives from varied social rating agencies, along with integrated combined perspectives from academics experts and Indonesian companies. Design/methodology/approach The first section discusses the theoretical framework along with the sustainability challenges faced by companies in Indonesia. The second section develops the methodology of the study to measure the SRI by considering practical and theoretical perspectives, starting from the identification of initial disclosure, selecting the final disclosure and developing the hierarchical framework. Lastly, the third section confirms the validity of the study’s framework by the exploratory factor analysis method and its comparability by comparing the content analysis result of the study with the Kinder–Lydenberg–Domini (KLD) method. The content analysis was used to analyze annual reports, sustainability reports and companies’ websites based on indicators found in the resulted model. Findings The main finding is the SRI framework (SRIF) of the study, which is built on the basis of the stakeholder relationship theory and is focused on three main dimensions (social, economic and environmental). Specifically, the framework consists of 17 indicators and 93 sub-indicators. On the basis of factor analysis method, it can be safely said that the study’s SRIF is quite valid. The high score of correlations between the SRIF and KLD results at the composite and dimension levels, along with the statistically significant results show that the study’s SRIF results and KLD results are fairly similar. Research limitations/implications The present study has its limitation as it only gathers data from publicly available reports issued by the firms (secondary data). Owing to time limitation, primary data are not collected. However, this is also the strength of this research as it will allow investors to replicate the study’s methodology to measure companies’ sustainability. Practical implications The study is useful to organizations and statutory bodies toward finding a replicable method to measure the Indonesian companies’ social performance. In addition, the study also introduced the usefulness of the qualitative program Atlas TI to perform content analysis, the exploratory factor analysis method to ensure validity and comparability by comparing it to the KLD methodology, which is known globally as the most widely accepted methodology to measures social performance. Lastly, this study will provide implications to the Government to ascertain the level of SRI reporting among the Indonesian public-listed companies. Originality/value The resulted framework in this study simultaneously considers social, environmental and economic factors in the context of companies in Indonesia, while previous researchers have constructed reporting index separately (i.e. Sumiani et al., 2007; Zhao et al., 2012). Especially in the context of Indonesia, there is no such index simultaneously focused on the three main dimensions, namely, social, environmental and economics. The current study tries to fill the gap by using the constructed SRI index based on three perspectives combined, namely, social rating agencies, academic theorist and Indonesian companies.

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Accounting Education: The Role of Universities in Imparting Sustainability Accounting Knowledge to the Stakeholders through Industry Linkages

International Business and Accounting Research Journal ◽

10.15294/ibarj.v2i1.31 ◽

2017 ◽

Vol 2 (1) ◽

Author(s):

Sylvester Onyango ◽

Stephen Wanyoike Muchina ◽

Stephen Irura Ng'ang'a

Keyword(s):

Accounting Information ◽

Accounting Education ◽

Social Reporting ◽

Annual Reports ◽

Primary Data ◽

Green Growth ◽

Environmental Reporting ◽

Sustainability Accounting ◽

Social Environmental ◽

The University

In the wake sustainability agendas that lead to green growth in the developing countries, the focus has been in the practice and accounting for Social, Environmental and Economic (SEE) activities by both processing and manufacturing organizations. Organizations practice social responsibilities with the view of reaping long term returns or merely complying with regulations, information which is obtained from their annual reports via various media. These reports however, in the purview of knowledge are very scanty and whether the stakeholders understand and are aware of this sustainability accounting information remain very uncertain. However, organizations lack requisite capacity to unfold the elements of sustainability accounting and concurrently develop stakeholder knowledge. This gap remains unbridged since it is debatable how universities shall collate such knowledge and disseminate it to the users of accounting information (stakeholders). Therefore, there is need to develop sustainability accounting knowledge through university industry linkages that will further the realization of sustainability agenda. The paper is based on business sustainability model which looks at sustainability accounting issues. The study was informed by primary data collected from 93 factory unit managers and accountants sampled from 31 tea factories around Mount Kenya region, in testing the relationship between social reporting, environmental reporting, and sustainability accounting in regard to stakeholder theory. The study established significant relationship between the variables (social reporting, environmental reporting and sustainability accounting) and concludes that green growth need to be enhanced through sustainability accounting. In order to foster this, concrete knowledge has to be created by universities that conduct research by linking with industries and disseminate the knowledge to the stakeholders for awareness through stakeholder conferences and publications. The university curriculum need therefore, to incorporate the sustainability issues and passing to the learners too.

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Corporate Social, Environmental, and Governance Reporting and Firm's Characteristics

Corporate Social Responsibility ◽

10.4018/978-1-5225-6192-7.ch037 ◽

2019 ◽

pp. 697-721

Author(s):

Md. Nazrul Islam ◽

Mohammad Ashraful Ferdous Chowdhury ◽

Mehedi Hasan Tuhin ◽

Md. Masud Sarker

Keyword(s):

Fixed Effects ◽

Banking Sector ◽

Positive Impact ◽

Stock Exchange ◽

Annual Reports ◽

Environmental Reporting ◽

Reporting Practices ◽

The Social ◽

Social Environmental ◽

Corporate Social

The study aimed to explore the social, environmental and governance (SEG) reporting practices of Banking sector of Bangladesh. In conducting the study, the longitudinal data has been used over the period 2000-2015 taking all the 30listed private commercial banks in Dhaka Stock Exchange Limited. Three separate reporting index for social, environmental and governance have been developed to measure reporting practices using the dichotomous method from the published annual reports of banks. The analysis found that corporate social, environmental and governance reporting has been increased over the study period. The statistical measure showed that social, governance and environmental reporting were made 46%, 49% and 1% respectively over the period while total SEGwas 39% over the period. The econometrics models using fixed effects showed that corporate profitability, size, age and leverage have positive impact on SEG reporting. The main cause of low SEG reporting could be due to the insufficient laws and framework of SEG reporting.

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Firm Performance and Corporate Social Environmental Initiatives in the Wake of a Health Pandemic

International Journal of Financial Research ◽

10.5430/ijfr.v11n6p211 ◽

2020 ◽

Vol 11 (6) ◽

pp. 211

Author(s):

Osereme Omoike ◽

Uwalomwa Uwuigbe ◽

Philip Alege ◽

Bukola Uwuigbe ◽

Osazuwa Peter Nosakhare ◽

...

Keyword(s):

Comparative Analysis ◽

Stock Exchange ◽

World Health Organisation ◽

Share Price ◽

World Health ◽

Environmental Reporting ◽

Significant Drop ◽

Listed Firms ◽

Social Environmental ◽

Corporate Social

The study re-examines the relationship between firm share price performance and Corporate Social Environmental Reporting (CSER) initiatives in the wake of a global health pandemic. A comparative analysis was done between the contributions made by listed and non-listed firms in Nigeria towards the pandemic. A comparative analysis of the share price (SP) of listed companies was carried out before the announcement of the pandemic, after the announcement of the pandemic and COVID -19 contributions. A panel regression analysis was conducted. It involved a sample of 70 listed firms in the Nigerian Stock Exchange over a five-year period (2013-2017). The comparative analysis of contributions revealed that listed firms though fewer in number made significantly more contributions than unlisted firms. The study found significant drop in SP after the announcement of a pandemic by the World Health Organisation (WHO). The study also found that SP performance and firm size has a positive and significant relationship with CSER initiatives. The analysis of contributors from listed and non- listed firms in Nigeria towards COVID-19 reveal that only corporate organizations with adequate resource slack can make significant contributions to curtail the spread of the epidemic. The study recommends that corporate organizations should pursue financial capacity in other to make significant CSER investments and expect a change in societal demands and stakeholder expectations in the no distant future.

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IMPLIKASI TANGGUNG JAWAB SOSIAL DAN LINGKUNGAN TERKAIT POTENSI DUGAAN KEJAHATAN KORPORASI: STUDI CONTENT ANALYSIS PADA PT LAPINDO BRANTAS INC.

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v10i1.987 ◽

2018 ◽

Vol 10 (1) ◽

Author(s):

Waya Muthia Wardhani ◽

Fidelis Arastyo Andono

Keyword(s):

Content Analysis ◽

Corporate Crime ◽

Good Governance ◽

Environmental Responsibility ◽

Management Actions ◽

Content Analysis Method ◽

Social Environmental ◽

Corporate Actions ◽

A Company

Management actions, which are supported by the implementation of corporate governance, is crucial in the decision making for any corporate actions. But in many occasions, the management took the decision to neglect the environment and social responsibility and set aside long-term goals of the company. On May 29, 2006 in the drilling area of PT Lapindo Brantas Inc. (Lapindo) located in Porong, Sidoarjo, an incident in which is one of the drilling well releases gas and mud. This case happened because the company allegedly shirking the implementation of social and environmental responsibility of theirs.The purpose of this study was to analyze the implementation of the activities of social and environmental responsibility of a company, and then connect the involvement of social environmental responsibility with the potential of alleged corporate crime. Using the content analysis method, the results showed that social and environmental responsibility of a company is very important to be implemented. In addition, management as manager of the company must always run actions guided by the principles of good governance. If the principles of good governance are not implemented by management, corporate actions whether intentional or not, will be more vulnerable and has the potential to intersect with corporate crime.Keywords: social and environmental responsibility, corporate crime, the principles of good governance

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Content analysis in social and environmental reporting research: trends and challenges

Journal of Applied Accounting Research ◽

10.1108/jaar-04-2013-0027 ◽

2015 ◽

Vol 16 (2) ◽

pp. 166-195 ◽

Cited By ~ 27

Author(s):

Petros Vourvachis ◽

Thérèse Woodward

Keyword(s):

Content Analysis ◽

Meta Analysis ◽

Relevant Literature ◽

Validity And Reliability ◽

Environmental Reporting ◽

Specific Content ◽

Content Type ◽

Coding Schemes ◽

Recent Developments ◽

Social And Environmental Reporting

Purpose – The purpose of this paper is to review the use of content analysis in social and environmental reporting (SER) research. It explores how the relevant literature has evolved over time and particularly how recent developments have affected the validity and reliability challenges that researchers face when executing the method. Design/methodology/approach – The paper combines a quasi-systematic review of the literature employing content analysis (examining a sample of 251 studies published over the last 40 years in a wide array of journals with interest in the field), with a largely interpretive meta-analysis, using an index, considering the research questions asked and frameworks used as well as the specific content analysis decisions. Findings – A number of issues of concern in the use of the method are identified, mainly over comparability and reliability of coding schemes. Potential explanations are developed and methodological refinements that could enhance the usefulness of content analysis methods in SER research are subsequently proposed. Research limitations/implications – It should be acknowledged that, as 251 SER studies have been reviewed, there is always the possibility that some unique studies that could have contributed in the discussion have been ignored. Practical implications – By reviewing the use of the method in a comprehensive sample of 251 SER studies published over the last 40 years in a wide array of journals with interest in the field, the paper also offers a guide for researchers (particularly in the SER field) wishing to employ content analysis in the future. Originality/value – The paper contributes to the literature by offering a critical and comprehensive review of the method’s theoretical underpinnings and application in SER research, and by describing changing patterns in content analysis, in order to help build a more secure foundation for future work.

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The initiation of environmental auditing in the United States

Managerial Auditing Journal ◽

10.1108/maj-06-2016-1393 ◽

2017 ◽

Vol 32 (8) ◽

pp. 810-826 ◽

Cited By ~ 1

Author(s):

Tehmina Khan

Keyword(s):

United States ◽

Corporate Social Responsibility ◽

Social Responsibility ◽

The United States ◽

Environmental Reporting ◽

Environmental Auditing ◽

Content Type ◽

Environmental Disclosures ◽

Social Environmental ◽

Corporate Social

Purpose The main purpose in this article is to highlight civil society activism that resulted in the inception of environmental auditing in the United States in the 1970s. The General Motors (GM) campaign which is discussed in this article led towards major institutional changes for the implementation of corporate social responsibility (environmental) reporting originally referred to as social (environmental) auditing. The Securities and Exchange Commission’s (SEC) role and actions are analysed in detail in order to highlight the direction of this Federal Agency in relation to the implementation of social (environmental) auditing. Design/methodology/approach A detailed analysis of literature from the early 1970s is undertaken in order to identify the inception of environmental auditing and the types of environmental auditing as social auditing in its early stages. The case of the GM campaign is analysed in order to highlight the forms of historical institutionalism relevant to the critical stage of exogenous influences on companies to undertake social (environmental) auditing. Findings It is found that in the early 1970s companies resisted the incorporation of corporate social responsibility initiatives and actions as part of their agendas. Environmental Auditing as a type of social auditing at that time referred to corporate social responsibility disclosures that included environmental disclosures. Due to public pressure and civil society activism companies had to adopt and undertake social (environmental) auditing. The initial stages of environmental disclosures included reporting on environmental expenses and liabilities of the companies. The SEC imposed minimal disclosure requirements for environmental auditing, which were nevertheless adequate to undertake action against companies found to be providing misleading environmental information in their publicly available disclosures. The 1970s served as a critical juncture for the inception and development of mandatory and voluntary environmental reporting (auditing) in the United States. Originality/value This is an original research article.

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Content Analysis and Predicting Survey Refusal: What Are Respondents’ Concerns about Participating in a Face-to-face Household Mental Health Survey?

Field Methods ◽

10.1177/1525822x211000856 ◽

2021 ◽

Vol 33 (2) ◽

pp. 125-142

Author(s):

Sanaa Hyder ◽

Lisa Bilal ◽

Zeina Mneimneh ◽

Mohammad Talal Naseem ◽

Edward DeVol ◽

...

Keyword(s):

Mental Health ◽

Content Analysis ◽

Health Survey ◽

Face To Face ◽

Mental Health Survey ◽

National Mental Health ◽

And Gender ◽

Social Environmental ◽

Social Environmental Factors ◽

The Relationship

Previous studies suggest that refusals form the largest proportion of nonresponse for household surveys. As face-to-face household health surveys are uncommon in several countries, it might be advantageous for prospective surveys to preemptively tackle respondents’ refusal to survey participation. Using contact history data from the Saudi National Mental Health Survey, we examined the relationship between social environmental factors, respondent characteristics, survey request concerns recorded by interviewers, and respondents’ propensity to refuse to participate in the survey. Content analysis and logistic regressions were conducted. Our findings suggest that urbanicity, region, socioeconomic status, age, and gender are associated with refusal. Patriarchal gatekeepers and specific survey-related concerns are more likely to lead to temporary refusals compared to final refusals. These results have implications for survey researchers employing similar recruitment and data collection methods, for example in tailoring refusal conversion strategies for interviewers to address concerns expressed by Saudi and/or culturally similar respondents.

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Sustainability Disclosure among Malaysian Shari‟ah-Compliant listed Companies: Web Reporting

Issues in Social and Environmental Accounting ◽

10.22164/isea.v3i2.42 ◽

2009 ◽

Vol 3 (2) ◽

pp. 160 ◽

Cited By ~ 4

Author(s):

Rapiah Mohammed ◽

Kasumalinda Alwi ◽

Che Zuriana Muhammad Jamil

Keyword(s):

Corporate Governance ◽

Content Analysis ◽

Web Site ◽

Listed Companies ◽

Annual Reports ◽

Environmental Index ◽

Sustainability Disclosure ◽

Governance Index ◽

Social Environmental ◽

The Web

This paper advances previous research of sustainability disclosure by focusing on information disclosed in the companies‟ web site rather than through annual reports. Despite looking at the listed companies in general, this study attempts to consider the practice of disclosing sustainability information in the Malaysian Shari‟ah-Compliant listed companies, which represented 87% of the total listed securities or 64.3% of the market capitalization on Bursa Malaysia web site. This study used Islamicity Disclosure Index consists of Shari‟ah Compliance Indicator, Corporate Governance Index and Social/Environmental Index, and the data is analysed using a content analysis. The results of the study suggest that the sustainability disclosure by Malaysian Shari‟ah-compliant listed companies fall significantly on corporate governance index themes, followed by social/environmental index themes. However, Malaysian Shari‟ah-compliant listed companies did not clearly disclose the items under Shari‟ah compliance index. Contrary to our expectation, most of the companies disclose the items measured in the annual reports linked to the companies‟ web site and are thus not fully in the web site.

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