Biodiversity and threatened species reporting by the top Fortune Global companies

2018 ◽  
Vol 31 (3) ◽  
pp. 787-825 ◽  
Author(s):  
Ralph Adler ◽  
Mansi Mansi ◽  
Rakesh Pandey
Keyword(s):  
Threatened Species ◽  
Asset Management ◽  
Positive Association ◽  
Fiscal Year ◽  
General Category ◽  
Environmental Reporting ◽  
Empirical Examination ◽  
Content Type ◽  
Reporting Practices ◽  
Global Companies

Purpose The purpose of this paper is to explore the biodiversity and threatened species reporting of the top 150 Fortune Global companies. The paper has two main objectives: to explore the extent to which the top 150 Fortune Global companies disclose information about their biodiversity and species conservation practices, and to explore the effects of biodiversity partners and industry on companies’ biodiversity and threatened species reporting. Design/methodology/approach The study’s sample is the top 150 Fortune Global companies. Each company’s fiscal year ending 2014 annual report, its 2014 sustainability report, and its company website were content analyzed for evidence of biodiversity and threatened species reporting. This content analysis is supplemented by a detailed analysis that focusses on the sample’s top five reporters, including a phone interview with a senior sustainability manager working at one of these companies. Finally, a regression analysis was conducted to examine the associations between companies’ biodiversity and threatened species reporting and the presence/absence of biodiversity partners and a company’s industry F&C Asset Management industry category. Findings The reporting on biodiversity and threatened species by the top 150 Fortune Global companies is quite limited. Few companies (less than 15) are providing any substantial reporting. It was further observed that even among the high scoring companies there is a lack of consistent reporting across all index items. A subsequent empirical examination of these companies’ disclosures on biodiversity and threatened species showed a statistically positive association between the amount of reporting and companies’ holding of biodiversity partnerships. It was also observed that firms categorized as red- and green-zone companies made more disclosures on biodiversity and threatened species than amber-zone companies. Originality/value This is the first study to systematically analyze corporate disclosures related to threatened species and habitats. While some prior studies have included the concept of biodiversity when analyzing organizations’ environmental disclosures, they have done so by examining it as one general category out of many further categories for investigating organizations’ environmental reporting. In the present study, the focus is on the specific contents of biodiversity disclosures. As such, this study has the twin research objectives of seeking to illuminate the current state of biodiversity and threatened species reporting by the world’s largest multinationals and provide an appreciation for how certain organizational and industry variables serve to influence these reporting practices. These multiple insights offer companies, and potentially regulators, understanding about how to include (or extend) disclosures on biodiversity loss and species under threat of extinction.

Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context

2020 ◽  
Vol 15 (6) ◽  
pp. 1061-1082 ◽  
Author(s):  
Merve Acar ◽  
Hüseyin Temiz
Keyword(s):  
Environmental Performance ◽  
Emerging Market ◽  
Positive Association ◽  
Corporate Environmental Performance ◽  
Tobit Regression ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Significant Positive Association ◽  
Content Type ◽  
Environmental Disclosures

PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that argues environmentally good performers disclose more.Practical implicationsMany of the environmentally good firms in Turkey are also listed in the “BIST Sustainability Index,” and this situation can be the result of the relative power of external regulations. Accordingly, it can be suggested to increase the community and governmental pressures for environmental reporting but also gives importance to increase intrinsic motivations for companies to engage in disclosure practices.Originality/valueThis study shed light on relation between environmental performance and environmental disclosure in an emerging market context. Also, it is revisited that the relation between environmental performance and the level of environmental disclosure by testing two different predictions on the level of environmental disclosures.

Corporate social and environmental reporting practices

2017 ◽  
Vol 8 (2) ◽  
pp. 138-165 ◽  
Author(s):  
Md Moazzem Hossain ◽  
Mahmood Ahmed Momin ◽  
Anna Lee Rowe ◽  
Mohammed Quaddus
Keyword(s):  
Human Rights ◽  
Mixed Methods ◽  
Environmental Reporting ◽  
Holistic View ◽  
Content Type ◽  
Mixed Methods Approach ◽  
Reporting Practices ◽  
Social And Environmental Reporting ◽  
Corporate Social ◽  
Community Investment

Purpose The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh. Design/methodology/approach Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers. Findings The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders. Originality/value To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

Social report innovation: evidence from a major Italian bank 2007-2012

2019 ◽  
Vol 28 (1) ◽  
pp. 72-88 ◽  
Author(s):  
Ann Martin-Sardesai ◽  
James Guthrie
Keyword(s):  
Financial Services ◽  
Research Policy ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Environmental Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Social Report ◽  
The Social

Purpose The purpose of this paper is twofold. First, it traces the development of social and environmental disclosure (SED) by identifying and reporting what national and international guidelines aligned to the voluntary disclosures of a major Italian case study organisation, a Bank. It will address the gap in relation to empirical SED studies in banking industries by reviewing in detail the case study Bank’s social report, for the period 2007 to 2012, thus giving insights into the phases of the SED journey. Second, the paper assesses how the social reports have changed over time and identifies the reasons for the change in form and content of disclosure over the period. As a rapidly developing accounting regulatory arena, studies of SED have the potential to examine many aspects of the development of accounting regulation. Design/methodology/approach The paper develops a theoretically informed analysis to track the history of social reports using the Idea Journey framework. The paper undertakes a content analysis of the Bank’s social reports to gain an understanding how and why the changes in social reports occurred during the period. Data sources for the study included historical data from academic literature, policy documents alongside the 2006 version of the Global Reporting Initiative (GRI) and the 2008 GRI Financial Services Sector Supplements. Findings The findings reveal that the Bank’s social report was aligned to a variety of national and international institution’s directives and guidelines. It identifies the various elements that were at play in the preparation of the social report. The paper provides useful insights for academics, regulators and reporting organisations and highlights the need for a better understanding of social reporting practices, an antecedent to integrated reporting and the European directive and now regulation for non-financial information. Research limitations/implications This study provides a foundation for future research into the practices of Italian companies who produce integrated report and social and environmental reporting generally in light of the introduction of legislation mandating non-financial reporting. Originality/value The paper helps inform improvements in research, policy and practice by providing rich information in the stages in the development of social report, which has received limited attention in the extant literature. It also builds on innovation literature showing how the idea journey framework can be used to shape accounting research.

Environmental reporting practices and performance of timber firms in Ghana

2019 ◽  
Vol 9 (2) ◽  
pp. 268-286 ◽  
Author(s):  
Samuel Kwaku Agyei ◽  
Benjamin Yankey
Keyword(s):  
Environmental Accounting ◽  
Primary Data ◽  
Survey Method ◽  
Perceived Benefits ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Firm Reputation ◽  
Content Type ◽  
Reporting Practices ◽  
And Performance

Purpose The purpose of this paper is to assess the motivations of timber firms in Ghana to undertake environmental accounting and reporting (EAR) and the perceived benefits from it. Design/methodology/approach Survey method involving primary data from a census of 13 timber firms in Kumasi (Ghana) and descriptive statistics including Kendall’s coefficient were used to analyze the perceptions of practitioners on EAR. Findings The study offered support for the political economy, legitimacy and stakeholder theories generally applied to the study of EAR. Specifically, the study concluded that EAR is common to timber firms in Ghana. Pressure from government, media, shareholders’ influence and the existence of environmental committee or department in the company are perceived to influence timber firms’ level of environmental disclosure. Meanwhile, perceived benefits from EAR include fostering cordial relationship between timber firms and the society, preventing government fines and improving firm reputation. Research limitations/implications The presence of biases in the responses of survey method studies can be difficult to eliminate. However, given the benefits associated with getting practitioners views on EAR and the reliability/validity procedures that the instruments and respondents were subjected to, this weakness was reduced to its barest minimum. Practical implications The study recommends that governments should adopt green tax policy to encourage EAR while regulatory bodies make EAR mandatory. Originality/value This study contributes to the discussion on EAR from the perspective of practitioners in the timber industry of Ghana, which has been neglected in previous studies.

Environmental disclosures on local governments' websites: a Malaysian context

2020 ◽  
Vol 33 (6/7) ◽  
pp. 663-679
Author(s):  
Che Ku Hisam Che Ku Kassim ◽  
Suraya Ahmad ◽  
Noor Emilina Mohd Nasir ◽  
Nur Nariza Mod Arifin ◽  
Wan Mohd Nazif Wan Mohd Nori
Keyword(s):  
Local Governments ◽  
Design Methodology ◽  
Research Evidence ◽  
Developed Countries ◽  
Legitimacy Theory ◽  
Environmental Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Environmental Disclosures ◽  
Socio Economic Factors

PurposeFirst, the paper examines the extent of environmental disclosures (EDs) made by the Malaysian local governments (LGs) on their websites. Second, it examines the patterns of disclosure with the aim of investigating the underlying motive behind the EDs.Design/methodology/approachA descriptive content analysis was employed to measure the EDs. A disclosure instrument, based on the extant studies, is designed to facilitate the measurement process.FindingsThe results suggest that LGs of various levels, have taken the initiative to report EDs on their websites even in the absence of any statutory reporting regulations either by the state or federal government. Differences in the types of EDs are also apparent and consistent with the premise of legitimacy theory.Originality/valueA paucity of prior studies measuring EDs made at the LG level is observed in the literature. Research evidence focussing on the EDs reported on the websites is even more scarce. This lack of research contributes to a limited understanding on the development and challenges of the environmental reporting practices within the developing country's perspective. Moreover, generalising the findings of studies conducted in developed countries may not be possible due to a number of regulatory, political and socio-economic factors.

United Nations Decade on Biodiversity

2017 ◽  
Vol 30 (8) ◽  
pp. 1711-1745 ◽  
Author(s):  
Ralph Adler ◽  
Mansi Mansi ◽  
Rakesh Pandey ◽  
Carolyn Stringer
Keyword(s):  
United Nations ◽  
Impression Management ◽  
Annual Reports ◽  
Management Tool ◽  
Fiscal Year ◽  
Content Type ◽  
Reporting Practices ◽  
Mining Companies ◽  
Discourse Practices ◽  
Before And After

Purpose The purpose of this paper is to explore the biodiversity reporting practices and trends of the top 50 Australian mining companies before and after the United Nations (UN) declared the period 2011-2020 as the “Decade on Biodiversity”. Design/methodology/approach Using content analysis and interviews, this study compares the extent and type of biodiversity disclosures made by the Australian Stock Exchange’s top 50 metals and mining companies both before and after the UN’s “Decade on Biodiversity” declaration in 2010. Findings A significant increase in the amount of biodiversity reporting is observed between the 2010 fiscal year preceding the UN’s declaration and the 2012 and 2013 fiscal years following the declaration. The findings reveal, however, that the extent of biodiversity reporting is quite variable, with some companies showing substantial increases in their biodiversity reporting and others showing modest or no increases. In particular, the larger companies in the sample showed a statistically significant increase in their disclosures on biodiversity in 2013 compared with 2010, while the increase in biodiversity disclosures by smaller companies was not significant. While interviewees spoke about their companies being more open and transparent, the biodiversity information that is being reported would not enable external parties to assess the company’s biodiversity performance. Research limitations/implications To minimise an organisation’s use of biodiversity reporting as an impression management tool, it is suggested that biodiversity reporting should be more impact based and organisations should provide a report of their activities and their direct and tangible impacts on short-term and long-term biodiversity in and around their operating sites. A possible limitation of the present study pertains to its focus on companies’ voluntary disclosures made in their annual reports and sustainability reports, as opposed to other possible formal or even informal disclosure mediums. Social implications Australia is one of 17 mega-diverse wildlife countries in the world. Finding ways to support the country’s biodiversity framework and strategy are crucial to this continued status. Due to the mining industry’s significant impact on Australia’s biodiversity, a strong need exists for biodiversity reporting by this industry. Furthermore, this reporting should be provided on a site-by-site basis. At present, the reporting aggregation typically conducted by mining companies produces obscure information that is neither useful for stakeholders who are impacted by the mining companies’ activities nor for policymakers who are vested with responsibility for protecting and sustaining the world’s biodiversity. Originality/value This study examines the biodiversity reporting and discourse practices of mining companies in Australia and develops a 50-item biodiversity reporting index to measure the biodiversity reporting practices.

Sustainable supply chain management in the oil and gas industry

2016 ◽  
Vol 23 (6) ◽  
pp. 1423-1444 ◽  
Author(s):  
Wan Nurul Karimah Wan Ahmad ◽  
Marisa P. de Brito ◽  
Lóránt A. Tavasszy
Keyword(s):  
Supply Chain ◽  
Supply Chain Management ◽  
Oil And Gas ◽  
Social Factor ◽  
Sustainability Reporting ◽  
Sustainable Supply Chain ◽  
Environmental Reporting ◽  
Chain Management ◽  
Content Type ◽  
Reporting Practices

Purpose – The purpose of this paper is to assess the sustainability reporting practices of oil and gas (O & G) companies and the integration of sustainability in the management of their supply chain. Design/methodology/approach – A content analysis of sustainability report of 30 companies was conducted based on the Pacific Sustainability Index that contains 21 topics on social and environmental reporting. An analysis was also conducted on supply chain management (SCM) topics related to supplier management, product stewardship and logistics management. Findings – There is inconsistency in the sustainability reporting practices among the O & G companies studied. While 63 percent of the companies expressed higher environmental intent compared to social intent, their reporting of environmental performance is lagging behind social performance reporting. There is also a lack of supply chain indicators in the sustainability reporting guidelines. This affects the companies ability to report their supply chain practices objectively. Practical implications – The findings of this study can be used as a guideline to improve the sustainability reporting practices and to identify relevant supply chain indicators that can be incorporated in a sustainability reporting index. Originality/value – There is a lack of research on sustainability reporting practices in the O & G industry context, especially in terms of SCM. Previous studies focussed on companies in specific countries and/or do not incorporate all sustainability dimensions, namely, economic, environmental and social factor. We think that this is the first comprehensive study on the sustainability reporting practices and the integration of sustainability in SCM in the O & G industry.

Legitimacy theory

2019 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Craig Michael Deegan
Keyword(s):  
Environmental Accounting ◽  
Legitimacy Theory ◽  
Special Issue ◽  
Environmental Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
The Social ◽  
History Of ◽  
Social And Environmental Reporting ◽  
Highly Cited

Purpose The purpose of this paper is to reflect upon the contributions made to the social and environmental accounting literature by papers that comprised a 2002 Special Issue of Accounting, Auditing and Accountability Journal (AAAJ) entitled social and environmental reporting and its role in maintaining or creating organisational legitimacy. This paper will also provide insights into the origins of legitimacy theory as used in the social and environmental accounting literature as well as providing reflections about the strengths, and shortcomings, of the theory. Suggestions are made with respect to the ongoing application, and development, of legitimacy theory. Design/methodology/approach As a commentary, this paper utilises a review of the social and environmental accounting and institutional literature across a number of decades to reveal insights about the development and use of legitimacy theory as a basis to explain social and environmental reporting practices. Citation data are also used to indicate the potential impact that the papers in the 2002 Special Issue had upon subsequent research. Findings This commentary shows that the 2002 Special Issue is the most highly cited issue in the history of AAAJ. It also shows that individually, some of the papers in the Special Issue represent some of the most highly cited papers in the social and environmental accounting literature. The commentary provides arguments to suggest that the development of legitimacy theory is in need of further refinement, and suggests a way in which this refinement might take place. Research limitations/implications This paper is largely based on the opinions of one researcher, and the evidence presented in the paper is selected on the basis that it is deemed sufficient to support the opinions being projected. The paper also relies on citation data as an indicator of “impact”. The implication of the research is that it identifies a “way forward” for the development of theory applicable to the understanding of organisational social and environmental reporting practices. Originality/value The study provides evidence to show that the 2002 Special Issue was significant within the context of AAAJ, and also within the context of the evolution of the social and environmental accounting literature. The description of the history of the development of legitimacy theory, and of the theory’s subsequent application, provides a solid impetus for future refinements to the theory.

Channelling employability perceptions through lifelong learning: an empirical investigation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
P.M. Nimmi ◽  
K.A. Zakkariya ◽  
P.R. Rahul
Keyword(s):  
Human Capital ◽  
Lifelong Learning ◽  
Positive Association ◽  
Theoretical Explanation ◽  
Empirical Examination ◽  
Content Type ◽  
Attitudinal Differences ◽  
Mediating Role ◽  
Perceived Employability ◽  
The Impact

PurposeGraduates' attitudes towards learning, although subject to change, is a crucial indicator of their understanding and involvement in lifelong learning activities. The purpose of this paper is to explore whether lifelong learning enhances human capital worth to predict perceived employability. An enquiry into the attitudinal differences on lifelong learning among male and female students was also looked into.Design/methodology/approachAn empirical examination using Warp-PLS was conducted on the propositions among 286 engineering graduate students in Kerala, India, from January 2020 to March 2020.FindingsThe Warp-PLS examination reveals a positive association between lifelong learning and perceived employability and warrants the mediating role of lifelong learning in the association between human capital and perceived employability. A gendered variation on attitudinal differences towards lifelong learning is also looked into, and no difference between males and females is found.Originality/valueThe impact of lifelong learning on employability has been conceptually discussed before. This paper is the first attempt to empirically prove the same with a proper theoretical explanation.

scholarly journals Corporate social responsibility and environmental reporting in controversial industries

2014 ◽  
Vol 26 (1) ◽  
pp. 79-101 ◽  
Author(s):  
Thomas Kilian ◽  
Nadine Hennigs
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Research Question ◽  
Environmental Reporting ◽  
Empirical Examination ◽  
Content Type ◽  
Csr Communication ◽  
Qualitative Approaches ◽  
Controversial Industries ◽  
Corporate Social

Purpose – Over the last few decades, corporate social responsibility (CSR) has received a large amount of attention in research and in practice. As a response to the growing awareness of and concern about social and environmental issues, an increasing number of companies are proactively publishing their CSR-related principles and activities. The overall research question of this study is derived from legitimacy theory and is aimed at elucidating the relationship between industry sector and CSR communication. The paper aims to discuss these issues. Design/methodology/approach – The empirical examination encompasses a sample that includes the annual reports of all German DAX-30 companies from 1998 to 2009. First, based on a content analysis, categories of CSR-related communication are defined. Second, these categories are used in a quantitative analysis with a longitudinal perspective to evaluate the hypothesis that companies in controversial industries communicate their CSR more intensely than companies in non-controversial industries. Findings – The qualitative study leads to a category system that accounts not only for CSR-related activities but also for CSR philosophies and motives as the normative basis of CSR communication. The quantitative results support the hypothesis that companies in controversial industries are more active in CSR communication than companies in non-controversial industries. Originality/value – Existing studies analysing CSR communication activity have been largely inconsistent and often use unsystematic approaches in choosing industries for comparison. Therefore, in this study, to overcome some of these deficiencies, a combination of quantitative and qualitative approaches addresses the concept of controversial industries.

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