scholarly journals Sustainability reporting challenges in developing countries: towards management perceptions research evidence-based practices

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Venancio Tauringana
Keyword(s):  
Developing Countries ◽  
Research Evidence ◽  
Sustainability Reporting ◽  
Policy Formulation ◽  
Global Reporting Initiative ◽  
Evidence Based ◽  
Evidence Based Practices ◽  
Content Type ◽  
Awareness Campaigns ◽  
The Impact

PurposeThe purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.Design/methodology/approachThe study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.FindingsTraining, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.Research limitations/implicationsThis study is conceptual. Management perceptions-based research is needed in more developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.Originality/valueThe findings contribute to the calls to make academic research more relevant to policy formulation. In particular, the proposal for research needed to inform EBP adoption to address SR challenges in developing countries is new.

“Green washing” or “authentic effort”? An empirical investigation of the quality of sustainability reporting by banks

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Habib Zaman Khan ◽  
Sudipta Bose ◽  
Abu Taher Mollik ◽  
Harun Harun
Keyword(s):  
Social Performance ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Performance Factors ◽  
Holistic Understanding ◽  
Regulatory Guidelines ◽  
External Reporting ◽  
The Impact

PurposeThis study explores the quality of sustainability reporting (QSR) and the impact of regulatory guidelines, social performance and a standardised reporting framework (using the Global Reporting Initiative [GRI] guidelines) on QSR in the context of banks in Bangladesh.Design/methodology/approachUsing a sample of 315 banking firm-year observations over 13 years (2002–2014), a content analysis technique is used to develop the 11-item QSR index. Regression analysis is used to test the research hypotheses.FindingsInitially, QSR evolved symbolically in Bangladesh's banks but, over our investigation period, with QSR indicators gradually improving, the trends became substantive. The influences on QSR were sustainable banking practice regulatory guidelines, social performance and use of the GRI guidelines. However, until banks improve reporting information, such as external verification and trends over time, QSR cannot be regarded as fully substantive.Research limitations/implicationsThis study advances QSR research and debate among academic researchers. With regulatory agencies and stakeholders increasingly using sustainability reporting information for decision making, the information's quality is vital.Originality/valueThis study is the first on QSR in the banking industry context, with previous research mostly investigating the quantity of sustainability reporting. The current study also synthesises QSR with sustainability regulation and social performance factors which have rarely been used in the sustainability literature. To gain a holistic understanding of QSR, existing QSR measures are advanced by combining external reporting efforts with banks' internalisation initiatives.

scholarly journals Sustainability key performance indicators and the global reporting initiative: usage and challenges in a developing country context

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake
Keyword(s):  
Developing Countries ◽  
Sri Lanka ◽  
Developing Country ◽  
Performance Indicator ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sri Lankan ◽  
Theory Approach ◽  
Key Factors ◽  
Content Type

Purpose First, this paper aims to explore the extent of the global reporting initiative (GRI) sustainability key performance indicator (KPI) usage in sustainability reporting by businesses operating in Sri Lanka. Second, using a contingency theory approach, this research examines the factors which promote or inhibit the use of the GRI framework to adopt sustainability KPIs in a developing country context, Sri Lanka. Design/methodology/approach Content analysis and semi-structured interviews are used in this study to explore the key factors which affect the usage of the GRI framework by Sri Lankan companies in adopting sustainability KPIs and reporting on sustainability. Findings The findings indicate that the GRI framework is increasingly used for sustainability reporting by Sri Lankan companies because of its flexibility, consistency, legitimacy and its focus on continuous improvement. However, company managers also shed light on the extensive number of KPIs in the GRI framework making selections challenging and the consequent difficulties associated with adapting these KPIs for companies operating in a developing country context. Research limitations/implications This study contributes to extending the broader literature on sustainability reporting in developing countries and specifically on sustainability KPIs. Second, this paper adds to the current empirical research on sustainability reporting in Sri Lanka where the literature is still sparse. Third, this study highlights the key factors that support or hinder the usage of the GRI framework in a developing country context. Practical implications Important insights for GRI, other standard-setting agencies and businesses can be drawn from the findings of this study. By capitalising further on the training and the educational courses provided by GRI, GRI can be involved in mitigating some of the pressing issues faced by the reporting companies. Originality/value This study adds to the limited research on sustainability reporting and sustainability KPIs in developing country contexts. It shows how companies in Sri Lanka are engaging with sustainability KPIs and sustainability reporting, but are also constrained by the GRI framework as its standards are not tailored to issues in developing countries.

Opportunities for auditing research: back to our interdisciplinary roots

2017 ◽  
Vol 25 (3) ◽  
pp. 336-350 ◽  
Author(s):  
David Hay
Keyword(s):  
Developing Countries ◽  
Corporate Governance ◽  
Interdisciplinary Research ◽  
Future Research ◽  
Evidence Based ◽  
Content Type ◽  
The Public ◽  
Research Findings ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to review potential areas for interdisciplinary research in auditing. Approach The paper reflects on the relevance of the findings from auditing research, and discusses an example from medical research. The medical example highlights how unexpected results can lead to surprising research findings. The paper then examines the areas in which further auditing research should be most valuable. Findings Auditing research is generally based on practical problems. It can be qualitative, quantitative, use mixed methods or be interdisciplinary. There are examples of each of these, including interdisciplinary research that has contributed to the auditing literature. The paper describes areas in which future research in auditing is likely to be valuable. These include research in developing countries, smaller entities and other settings that have not been widely researched; research in the public sector, including the impact of armchair auditors; research about the place of auditing in corporate governance; and research about the function of auditing in confirming earlier unaudited announcements. Practical implications Standard setters are becoming more aware of research and more likely to make evidence-based decisions about auditing standards. Originality/value The paper evaluates existing research and provides suggestions for future research.

Sustainability reporting and bank performance after financial crisis

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Amina Buallay ◽  
Sayed M. Fadel ◽  
Jasim Alajmi ◽  
Shahrokh Saudagaran
Keyword(s):  
Developing Countries ◽  
Financial Crisis ◽  
Generalized Method Of Moments ◽  
Sustainability Reporting ◽  
Developed Countries ◽  
Bank Performance ◽  
Content Type ◽  
The 2008 Financial Crisis ◽  
The Impact ◽  
The Relationship

Purpose This study aims to examine the relationship between sustainability reporting and bank performance after financial crisis in developed and developing countries. Design/methodology/approach This study examines 882 banks from developed and developing countries covering 11 years after the 2008 financial crisis. The independent variable is environmental, social and governance (ESG) scores. The dependent variables are return on assets, return on equity and Tobin’s Q. This study uses bank- and country-specific control variables to measure the relationship between sustainability reporting and bank performance. Findings The findings deduced from the empirical results demonstrate that ESG improves banks’ accounting and market-based performance in developed countries, supporting value creation theory. Using pooling regression and instrumental variable – generalized method of moments, this study finds that ESG weakens banks’ performance in developed and developing countries. Originality/value To the best of the author’s knowledge, this is the first study to investigate and compare the impact of sustainability reporting on banks’ performance in developed and developing countries. The study found similarities in the impact of sustainability reporting and the improvement of banks’ current and future performance.

Assessing current company reports according to the IIRC integrated reporting framework

2018 ◽  
Vol 26 (2) ◽  
pp. 305-333 ◽  
Author(s):  
Merve Kılıç ◽  
Cemil Kuzey
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Integrated Reporting ◽  
Adherence Level ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Framework ◽  
The Impact

Purpose This paper aims to investigate the adherence level of current company reports to the International Integrated Reporting Council (IIRC) integrated reporting framework through analysis of whether and to what extent those reports include the content elements of this framework. This study also aims to examine the impact of corporate sustainability characteristics on the adherence level of current company reports to the integrated reporting framework. Design/methodology/approach The sample for this research comprises the non-financial companies which were listed on Borsa Istanbul, the Turkish stock exchange, as of 31 December 2015. The authors constructed a disclosure index based on the content elements of the IIRC reporting framework. They then measured the integrated reporting disclosure score (IRS) of each company through a manual content analysis of its annual reports and stand-alone sustainability reports. To test the hypotheses, the authors performed a number of statistical analyses. Findings The authors determined that current company reports mainly present generic risks rather than company-specific; provide positive information while dismissing negative information; present financial and non-financial initiatives separately; lack a strategic focus; and include backward-looking information rather than forward-looking information. Consistent with the predictions, the authors found that the IRS is significantly and positively associated with sustainability reporting, Global Reporting Initiative (GRI) adoption, sustainability index listing and the presence of a sustainability committee. Originality/value This study contributes to the literature by enhancing the understanding of integrated reporting practices through the application of a checklist based upon the IIRC integrated reporting framework. Further, this study contributes to the literature by evaluating the impact of corporate sustainability characteristics on IRS.

Research-evidence-based health policy formulation in Malawi

2020 ◽  
Vol 25 (2) ◽  
pp. 161-176
Author(s):  
Patrick Mapulanga ◽  
Jaya Raju ◽  
Thomas Matingwina
Keyword(s):  
Health Policy ◽  
Health Research ◽  
Research Evidence ◽  
Health Sector ◽  
Policy Formulation ◽  
Research Literature ◽  
Evidence Based ◽  
Research Groups ◽  
Content Type ◽  
Working Groups

PurposeThe paper seeks to report on research-evidence-based health policy formulation in Malawi based on interviews with policymakers and questionnaire administered to health researchers.Design/methodology/approachQuantitative data for inferential statistical analysis was obtained through a questionnaire administered to researchers in the University of Malawi's College of Medicine and the Kamuzu College of Nursing. Interviews were conducted with four directors holding decision-making national health policy roles in the Ministry of Health and the National Assembly. The five national policymakers interviewed constituted five of the nine interviewees. The remaining four interviewed represented other government agencies and non-governmental organisations in the health sector. These constituted a piloted group of health policymakers in Malawi. Data from interviews shows illustrative comments typical of consistent perspectives among interviewees. Where they disagreed, divergent views have been presented.FindingsThe survey has revealed that health researchers rarely interact with health policymakers. Policymakers rarely attend researchers' workshops, seminars and conferences. Researchers prefer to interact with policymakers through expert committees or technical working groups. However, the meetings are called by policymakers at their own will. In terms of health research designed for user relevance, survey respondents suggested that developing research products; formulating study objectives; analysing and interpreting research findings and; developing research designs and methods were their responsibility. However, policymakers felt that research evidence should appeal to specific priorities needed by health policymakers in policy formulation. Health researchers suggested that health research evidence should be communicated through syntheses of the research literature and reprints of articles published in scientific journals. However, policymakers were of the view that research products should not be bulky, should be presented in points form and should provide options for specific policy areas.Practical implicationsUniversity research groups and technical working groups provide an opportunity for interacting and enhancing the use of health research evidence.Originality/valueFor the purposes of facilitating the use of research evidence into policy, the study provides a low-cost framework for linking research groups and technical working groups to inform health research utilisation.

Impact of corporate sustainability reporting on firm performance: an empirical examination in Asia

2018 ◽  
Vol 12 (4) ◽  
pp. 571-593 ◽  
Author(s):  
Najul Laskar
Keyword(s):  
Developing Countries ◽  
Logistic Regression ◽  
Content Analysis ◽  
Firm Performance ◽  
South Korea ◽  
Logistic Regression Model ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to analyse the impact of corporate sustainability reporting on firm performance in four Asian countries – Japan, South Korea, Indonesia and India – and to find out whether there is any significant difference between developed and developing countries of Asia with respect to the impact of such reporting on firm performance. Design/methodology/approach The study is based on 36 listed nonfinancial companies from Japan, 28 from India, 26 from South Korea and 21 from Indonesia respectively, from 2009 to 2014. Content analysis (binary −0 and 1) is used to calculate the disclosure score of sustainability performance, based on Global Reporting Initiative (GRI) format. The outcome of the content analysis is further used to examine the impact of corporate sustainability reporting on firm performance employing a logistic regression model. Findings The study finds that the average level of disclosure is more in the case of Japanese companies (90 per cent), followed by India (88 per cent) and South Korea (85 per cent). On the other hand, the average level of disclosure is only 72 per cent for Indonesian firms. Regression results depict a significant positive association between sustainability reporting and firm’s performance. The study further finds that the relative impact of sustainability reporting on firm performance is more in developed countries than in developing countries of Asia. Originality/value This is the first comprehensive study in Asian context to examine the impact of the level of corporate sustainability disclosure on the firm performance by using the logistic regression model. The outcome of this study would not only help the corporate managers but also the policymakers to make a valuable decision, which will eventually contribute to the objectives of sustainable development.

Impact of economic and financial crimes on economic growth in emerging and developing countries

2019 ◽  
Vol 26 (3) ◽  
pp. 910-920 ◽  
Author(s):  
Sani Abubakar Saddiq ◽  
Abu Sufian Abu Bakar
Keyword(s):  
Systematic Review ◽  
Developing Countries ◽  
Negative Impact ◽  
Meta Analysis ◽  
Eligibility Criteria ◽  
Content Type ◽  
Research Reporting ◽  
Financial Crimes ◽  
Emerging And Developing Countries ◽  
The Impact

Purpose The purpose of the study is to investigate the impact of economic and financial crimes on the economies of emerging and developing countries. Design/methodology/approach Preferred Reporting Items for Systematic review and Meta-Analysis (PRISMA) guidelines and meta-analysis of economics research reporting guidelines were used to conduct a quantitative synthesis of empirical evidence on the impact of economic and financial crimes in developing and emerging countries. Findings A total of 103 studies were searched, out of which 6 met the selection/eligibility criteria of this systematic review. The six selected studies indicated that economic and financial crimes have a negative impact in emerging and developing countries. Originality/value To the best knowledge of the authors, no published systematic review of the impact of economic and financial crimes in developing countries has been conducted to date.

Sustain and legitimize reputation

2019 ◽  
Vol 30 (1) ◽  
pp. 47-60 ◽  
Author(s):  
Nubia Cristina Mapa ◽  
Luiz Claudio Vieira de Oliveira ◽  
Mario Teixeira Reis Neto
Keyword(s):  
Global Reporting Initiative ◽  
Mining Company ◽  
Content Type ◽  
The Public ◽  
New Rhetoric ◽  
Rational Discourse ◽  
Sustainability Reports ◽  
The Impact ◽  
Sustainability Report ◽  
Discursive Resources

Purpose The purpose of this paper is to analyze the discursive resources used to sustain and legitimize the reputation of the mining company Samarco Mineração regarding sustainability, before the environmental accident occurred in 2015. Design/methodology/approach The sustainability reports from 2005 to 2014 were accessed for the analysis of the presentation texts, and the discourse analysis method was applied to access the discursive resources employed. Findings From the classical concepts of rhetoric, ethos, pathos and logos, it was found that they reinforced the reputation and legitimacy of the company. The ethos is responsible for the company’s image, while pathos triggers the emotional reception of that image, provoking positive expectations. The logos relate the built image and its emotional reception to a rational discourse that values the company’s expertise. The analysis, in the light of the new rhetoric, exposes the strategies to lead the public to accept the image of solidity and confidence given by a reputation respected nationally and internationally. Research limitations/implications As a limitation, the quantitative data of the report were not analyzed, since the objective was to analyze the discourse construction, understanding that the research was adequate for the established purposes. For the future, it is suggested to analyze the discourse of the company after the environmental accident in order to verify the strategies used in the same theme; analyze the discourses in other reports published in the Global Reporting Initiative model; investigate how the logic of sustainability report construction based on a standard model can interfere in the formation of reputation and legitimacy of the companies; and analyze the impact of CSR on the strategy of the companies. Practical implications The knowledge about the functioning of the language and discourse as an indicative of subjectivity provides a more critical reading and reveals elements implicit in the discourse of the organization. It was verified that the sustainability reports in encapsulated formats allow some stability in the discourse, since companies tend to follow the same line of previous years, even with changes in the organizational structure. Originality/value Discourses built by the companies do not always reflect the true operational and engineering situation practiced by them, and that successful and reputed companies can surprise their stakeholders with events of great magnitude that cause significant losses, be they monetary or human lives.

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