scholarly journals Stakeholder engagement and dialogic accounting

2019 ◽  
Vol 32 (5) ◽  
pp. 1467-1499 ◽  
Author(s):  
Marco Bellucci ◽  
Lorenzo Simoni ◽  
Diletta Acuti ◽  
Giacomo Manetti
Keyword(s):  
Content Analysis ◽  
Stakeholder Engagement ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Engagement Process ◽  
Sustainability Reports ◽  
Depth Interviews

Purpose The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports. Design/methodology/approach Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA. Findings Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective. Originality/value The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils

2014 ◽  
Vol 26 (1/2) ◽  
pp. 54-74 ◽  
Author(s):  
Amanpreet Kaur ◽  
Sumit K. Lodhia
Keyword(s):  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
The State ◽  
International Standards ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Key Stakeholders ◽  
Engagement Process ◽  
Sustainability Reports

Purpose – This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils. Design/methodology/approach – Content analysis was used to analyse 23 sustainability/state of environment/annual reports out of a total of 563 local councils (city, shire, district, borough and regional) in Australia for the year 2009-2010 – those found to be using stakeholder engagement in the development of sustainability reports. A stakeholder engagement index was developed on the basis of the literature review to examine the extent of disclosures on stakeholder engagement. Findings – This study identifies: the Australian local councils that are engaging with their stakeholders in the development of sustainability reports; key stakeholders for sustainability reports; extent of engagement; media and approaches used for engagement; and difficulties in the engagement process. The results suggest that stakeholder engagement is an essential component in the development of sustainability reporting as it informs reporters of material concerns, issues and aspirations of key stakeholders. Research limitations/implications – The focus of this paper is the state of disclosures on stakeholder engagement in sustainability reporting. The findings of the paper are limited to only one level of governance of the public sector, that is, local councils. Originality/value – International standards such as Global Reporting Initiative and AccountAbility (AA) 1000 have signified the role of stakeholder engagement in the development of sustainability reports. However, there has been a little research that demonstrates whether or not organisations engage with their stakeholders for reporting purposes. This paper provides evidence of stakeholder engagement in sustainability reporting in Australian local councils.

Stakeholder engagement practices and impression management

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Vincent Gagné ◽  
Sylvie Berthelot ◽  
Michel Coulmont
Keyword(s):  
Impression Management ◽  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Content Type ◽  
Communication Modes ◽  
Engagement Process ◽  
Important Trend ◽  
Impression Management Tactics

Purpose The purpose of this paper is to assess the substantiveness of stakeholder engagement by examining voluntary disclosures tied to the engagement process. The objective is to draw a portrait of stakeholder engagement practices and determine whether they genuinely contribute to informing stakeholders or whether they are simply intended to manage stakeholders’ impressions. Design/methodology/approach The authors performed an exploratory content analysis on 113 sustainability reports published in 2018 in the Global Reporting Initiative database. The authors investigated disclosures tied to consulted stakeholders, communication modes and material issues resulting from the engagement process. The authors then assessed the substantiveness of these disclosures to determine the extent of the impression management tactics deployed in the stakeholder engagement disclosures made by Canadian companies. Findings Data analysis showed that more than a third of Canadian firms tend to make generic disclosures on their stakeholders’ engagement. As well, almost half the engagement modes disclosed are unidirectional and fewer than 33% of Canadian companies disclose on relevant sustainability issues. Furthermore, only 26% of the sample seek assurance on the information disclosed. Overall, the authors note an important trend in impression management used in sustainability reporting and underscore a potentially significant sectoral effect in the tactics used. Originality/value These data provide new insight into stakeholder engagement processes and highlight the strategies used by Canadian companies to manage their stakeholders’ impressions rather than their expectations. The study also contributes to a better understanding of the underexplored stakeholder engagement process and provides regulatory organisations with deepened insights to better frame stakeholder engagement disclosures.

scholarly journals Sustainability reporting

2017 ◽  
Vol 25 (2) ◽  
pp. 186-215 ◽  
Author(s):  
Kwame Oduro Amoako ◽  
Beverley R. Lord ◽  
Keith Dixon
Keyword(s):  
North America ◽  
South America ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Social Aspects ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Regional Headquarters ◽  
Sustainability Reports ◽  
Do So

Purpose Sustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation. Design/methodology/approach This study uses data published by Newmont Mining Corporation. The corporation has regional headquarters in five continents: Africa, Asia, Australia and North America and South America. The data were drawn from the websites of the five plants adjacent to those regional headquarters. Economic, environmental and social aspects of sustainability as reported by each plant were identified; to do so, a disclosure analysis based on the elements of the Global Reporting Initiative and the United Nations Division for Sustainability Development was used. These aspects were then compared and contrasted to highlight if, and to what extent, institutional isomorphism influences variations in sustainability disclosures among plants compared with the parent company. Findings It was found that most of the reporting about sustainability matters comprises narratives; there were also a few physical measures but very little financial information. Notwithstanding that the websites of all five plants used similar headings, the contents of reports differed. The reports from the plants in Australia, South America and Africa were more comprehensive than those from the plants in Asia and North America. The authors attribute these differences to institutionalisation of location-specific characteristics, including management discretion, legislation and societal pressures influencing sustainability reporting. The authors argue that managers responsible for preparing sustainability reports and who work essentially as sustainability accountants should develop templates and measures to raise the standard and comprehensiveness of reports for improved communication, information and behaviour. Originality/value Extant studies on sustainability reporting have focused mainly on comparisons between sustainability reports published by different corporations or sustainability reports published in different years by the same corporation. The authors believe that this is one of the first studies to have examined differences in sustainability information published by different subsidiaries within the same large corporation and the first to show how concurrent disclosures can differ.

scholarly journals Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

2017 ◽  
Vol 17 (4) ◽  
pp. 643-660 ◽  
Author(s):  
Clement Lamboi Arthur ◽  
Junjie Wu ◽  
Milton Yago ◽  
Jinhua Zhang
Keyword(s):  
Content Analysis ◽  
Performance Indicators ◽  
Large Scale ◽  
Sustainability Reporting ◽  
Current Status ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Mining Companies ◽  
Sustainability Reports ◽  
The Government

Purpose The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design/methodology/approach Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. Findings The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Practical implications The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards. Originality/value This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.

scholarly journals The quality of sustainability reports and impression management

2017 ◽  
Vol 30 (3) ◽  
pp. 643-667 ◽  
Author(s):  
Dominique Diouf ◽  
Olivier Boiral
Keyword(s):  
Impression Management ◽  
Management Strategies ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Responsible Investment ◽  
Sustainability Performance ◽  
Sustainability Reports

Purpose The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of sustainability reports using the Global Reporting Initiative (GRI) framework. Design/methodology/approach This paper is based on 33 semi-structured interviews carried out with different stakeholders and experts (e.g. consultants, fund managers, analysts, consultants) in the field of SRI in Canada. Findings The perceptions of SRI practitioners shed more light on the elastic and uncertain application of the GRI principles in determining the quality of sustainability reports. Their perceptions tend to support the argument that sustainability reports reflect the impression management strategies used by companies to highlight the positive aspects of their sustainability performance and to obfuscate negative outcomes. Originality/value First, undertake empirical research on stakeholders’ perceptions – which have been largely overlooked – of the quality of sustainability reports. Second, shed new light on the impression management strategies used in sustainability reporting. Third, show the reflexivity and the degree of skepticism of practitioners with regard to the reliability of information on sustainability performance.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Materiality disclosure in sustainability reporting: fostering stakeholder engagement

2018 ◽  
Vol 34 (5) ◽  
pp. 1-4 ◽  
Author(s):  
Sie Bing Ngu ◽  
Azlan Amran
Keyword(s):  
Stakeholder Engagement ◽  
Sustainability Reporting ◽  
Corporate Sector ◽  
Content Type ◽  
Corporate World ◽  
Reporting Process ◽  
Global Companies ◽  
Sustainability Reports ◽  
Practical Implications

Purpose This paper aims to illustrate that stakeholder engagement is a fundamental step of the sustainability reporting process, as it assists in defining the materiality and relevance of the information communicated and enhances greater transparency and greater accountability to stakeholders. Findings In today’s corporate world, the role of stakeholder engagement has been recognized as being significant in completing the process for materiality disclosure in sustainability reporting, and it has become one of the vital elements in advancing sustainable development in the corporate sector. The materiality approach has been recommended as the instrument for scoping and defining the content for sustainability reporting or reports that only disclose issues that are considered material from the perspective of the stakeholders. This is relevant to both businesses and stakeholders. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the leading global companies in preparing their sustainability reports.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

Language teachers’ perceptions of practitioner research

2019 ◽  
Vol 12 (5) ◽  
pp. 897-914
Author(s):  
Sabine Imad Arayssi ◽  
Rima Bahous ◽  
Rula Diab ◽  
Mona Nabhani
Keyword(s):  
Qualitative Study ◽  
Working Conditions ◽  
Design Methodology ◽  
Practitioner Research ◽  
Language Teachers ◽  
Structured Interviews ◽  
Content Type ◽  
Teachers Perceptions ◽  
Theory To Practice ◽  
Depth Interviews

Purpose The purpose of this paper is to examine language teachers’ perceptions of practitioner research to establish an understanding whether research comprises a fundamental component in their career. Design/methodology/approach A qualitative study was conducted with language teachers and coordinators from various schools in Lebanon. Questionnaires were distributed to 50 language teachers, followed by semi-structured interviews conducted with language coordinators, and in-depth interviews with language teachers who are practitioner researchers. Findings Results indicated that research is a minority activity for language teachers due to lack of time, overwhelming working conditions and lack of flexibility in the workplace. Research limitations/implications There was a lack of cooperation between teachers and coordinators. Originality/value This study provides teachers in Lebanon with the opportunity of transforming their voice through participating in and being agents of research rather than solely observing the process which attempts to bridge theory to practice.

scholarly journals Coverage of G4-indicators in GRI-sustainability reports by electric utilities

2020 ◽  
Vol 32 (3) ◽  
pp. 359-378 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Stakeholder Theory ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Electric Utility ◽  
Electricity Sector ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Content Type ◽  
Sustainability Reports ◽  
Coverage Rates

PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting.FindingsResults show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC.Research limitations/implicationsNeo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC.Originality/valueThis study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.

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