A conceptual framework for the quality evaluation of sustainability reports

2014 ◽  
Vol 37 (1) ◽  
pp. 19-44 ◽  
Author(s):  
Michael Freundlieb ◽  
Matthias Gräuler ◽  
Frank Teuteberg
Keyword(s):  
Conceptual Framework ◽  
Quality Evaluation ◽  
Quality Criteria ◽  
Sustainability Reporting ◽  
Research Approach ◽  
Content Type ◽  
Standards And Guidelines ◽  
Sustainability Reports ◽  
Multi Method Approach ◽  
Method Approach

Purpose – This paper aims to outline a conceptual framework for the quality evaluation of web-based sustainability reports (SRs) aiding managers in determining and evaluating quality criteria for the sustainability report of their company. Design/methodology/approach – The paper reviews quality criteria in existing standards and guidelines on sustainability reporting and identifies research gaps. A conceptual framework including a multi-method approach for the quality evaluation of SRs is developed and evaluated. Findings – Existing standards and guidelines on sustainability reporting mainly focus on the content of the reports and neglect common information systems (IS) acceptance criteria such as ease of use and visual appeal. The proposed framework directly involves different stakeholder groups and research methodologies into the quality evaluation process. Research limitations/implications – The limitations of the research approach offer a number of starting points for future research. The proposed framework needs to be further evaluated by a larger number of test users in a more natural use setting. Practical implications – The application of a multi-method approach as well as the direct involvement of the stakeholders allows for an in-depth quality evaluation of SRs, enabling reporting companies to meet the readers' demand for information on economic, environmental and social activities of the reporting company. Common acceptance factors from the field of IS should be integrated into existing standards and guidelines on sustainability reporting. Coaching of the users through help functions, wizards, instructional videos or avatars is desirable. Originality/value – The proposed framework applies innovative technologies such as eye-tracking and software-supported attention analysis. By applying the framework to a set of sample reports, its usefulness and applicability are demonstrated.

How do supermarkets and discounters communicate about sustainability? A comparative analysis of sustainability reports and in-store communication

2019 ◽  
Vol 47 (11) ◽  
pp. 1181-1202 ◽  
Author(s):  
Marcus Saber ◽  
Anja Weber
Keyword(s):  
Poor Quality ◽  
Policy Makers ◽  
Content Type ◽  
Retail Managers ◽  
Retail Chains ◽  
Sustainability Reports ◽  
Multi Method Approach ◽  
Discount Stores ◽  
Retail Formats ◽  
Method Approach

Purpose Commonly, supermarkets are perceived as more sustainable than discount stores, which are accused of following an aggressive price and no-frills approach. Therefore, the purpose of this paper is to investigate whether supermarkets and discounters differ substantially in their sustainability communication. Design/methodology/approach Sustainability reports and in-store communication are two important channels for retailers’ sustainability communication. To analyze both communication channels, the authors use a multi-method approach with data triangulation, analyzing sustainability reports and store observations of eight German retailers (two supermarket chains, six discount chains). Findings The study reveals no major differences between supermarkets and discounters regarding the readability of sustainability reports and the number of key figures on sustainability presented. However, supermarkets perform significantly better in translating sustainability to the store level than discounters. Furthermore, the results indicate that poor quality in the readability analysis is reflected in fewer concrete data provided in the sustainability reports and poorer translation of sustainability to the retail store. Originality/value This paper presents an empirical analysis of how well German retailers communicate about sustainability on both the report and the store level for the interest of academia and retail managers. It reveals different performance qualities among retail chains and retail formats and identifies the shortcomings within current reporting legislation with a clear indication toward policy makers.

Characteristics of UK higher education institutions that disclose sustainability reports

2018 ◽  
Vol 19 (7) ◽  
pp. 1279-1298 ◽  
Author(s):  
Remmer Sassen ◽  
Dominik Dienes ◽  
Johanna Wedemeier
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Research Question ◽  
Corporate Sustainability ◽  
Public Funding ◽  
Sustainability Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
The Uk ◽  
Uk Higher Education

Purpose This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions? Design/methodology/approach To answer the aforementioned research question, this study uses logistic regression. Findings The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability. Research limitations/implications The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions. Originality/value Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.

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.

Criteria and barriers for the application of green building features in Hong Kong

2018 ◽  
Vol 7 (3/4) ◽  
pp. 251-276 ◽  
Author(s):  
Jayantha Wadu Mesthrige ◽  
Ho Yuk Kwong
Keyword(s):  
Hong Kong ◽  
Financial Incentives ◽  
Group Discussion ◽  
Green Building ◽  
Building Sector ◽  
Content Type ◽  
Factors Affecting ◽  
Barriers To Implementation ◽  
Multi Method Approach ◽  
Method Approach

Purpose An understanding about the criteria determining the successful application of green features, and the barriers to implementation is essential in order to promote and enhance green building development. The purpose of this paper is twofold: first, the criteria determining the success of GBFs; and second, the barriers to implementing GBFs in Hong Kong. Design/methodology/approach A multi-method approach comprising a comprehensive questionnaire survey and a semi-structured group discussion with construction professionals, along with three case studies was adopted to address these two issues. Findings Findings suggest that although environmental performance is the most significant criterion, the living quality of occupants and the costs of green features play a crucial role in determining the success of their application. However, the environmental aspects of buildings are not sufficient for rating or determining the greenness level of a building. As for barriers, the green cost implications; the structural unsuitability of the current stock of old buildings; and the lack of financial incentives were found to be crucial barriers preventing the application of green features in the Hong Kong building sector. Originality/value GBFs have received extensive attentions by the academia and industry. This paper used a mix method approach by exploring success criteria and barriers to implementing green features in the building sector in Hong Kong. As green building development is still a contemporary subject of discussion, this study would be beneficial to decision makers as it identifies the criteria determining the success of green building adoption and barriers to implementation of such features. Hence, relevant stakeholders will have better understanding of the factors affecting the adoption of GBFs.

A conceptual framework for managing post-disaster reconstruction projects in emerging economies: the case of Angola

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nyamagere Gladys Sospeter ◽  
Pantaleo D. Rwelamila ◽  
Joaquim J. Gimbi
Keyword(s):  
Project Management ◽  
Conceptual Framework ◽  
Business Environment ◽  
Emerging Countries ◽  
Provincial Government ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Essential Components ◽  
Post Disaster

PurposeThis study develops a conceptual framework appropriate for managing Post-Disaster Reconstruction Projects (PDRPs) so as to avoid cost and time overruns in Angola.Design/methodology/approachAn explanatory sequential mixed research approach was used. Data was collected from project participants within the ministry of planning, the provincial government office of planning and the local government in Angola. A questionnaire with closed questions was completed by 130 survey respondents. Semi-structured focus group interviews were conducted with seven participants selected through purposive sampling. Descriptive statistics, t-test and content analysis were used to analyse quantitative and qualitative data, respectively.FindingsThe study indicates that there is presently no formal project management process. Neither have government project management standards been developed and broadcast. This results in ad hoc processes being mostly used for managing PDRPs. The study further presents disaster preparation programme, community engagement, resources and stakeholder's engagement, post-disaster procurement policies, financial guides, post-disaster recovery legislation, context-specific (social economic, demographic, political and cultural variables), programme preparation as essential components to be considered for developing an appropriate framework for managing PDRPs.Research limitations/implicationsThe study is limited by its geographical settings which focussed the results on one province in Angola. However, the findings can be useful for other countries wishing to gain insights on the framework with “overlooked components” for managing DPRPs in emerging countries with similar disaster environment, government policies and same business environment.Practical implicationsThe framework for managing PDRPs may positively impact project realization, hence minimization of time and cost overruns. The findings are vital for managers, local practitioners and policy/decision-makers in emerging countries of essential components and lessons useful for managing PDRPs and making decisions when they intend to participate in such projects. An understanding of which approaches are critical and essential components of the framework serves as a basis for improving project delivery. Future research studies should describe its practical application.Originality/valueThe study provides insights by identifying an ordered grouped set of project management models/approaches mostly applicable for managing PDRPs in Angola, better understanding of appropriate components/variables to be considered and develops a conceptual framework for managing PDRPs in emerging countries, post-war context.

Materiality assessment: the case of Latin American listed companies

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Yully Marcela Sepúlveda-Alzate ◽  
María Antonia García-Benau ◽  
Mauricio Gómez-Villegas
Keyword(s):  
Latin American ◽  
Social Issues ◽  
Construction Materials ◽  
Field Research ◽  
Principal Component ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Future Research ◽  
Content Type ◽  
Sustainability Reports

Purpose This paper aims to propose a measurement of the materiality of environmental, social and governance information (ESG) reported by listed companies belonging to sensitive industries in Colombia, Mexico, Brazil, Chile and Argentina. This analysis is carried out from the insights of stakeholder theory, legitimacy theory and institutional theory. The research questions addressed are: What type of information is considered as material by Latin American companies? Does this information respond to the environmental and social issues within the context of Latin American companies and the needs of their stakeholders? Design/methodology/approach A materiality index is developed from principal component analysis and factor analysis, which are multivariate analysis statistical techniques used in various fields to develop indices. The designed index examines materiality in the sustainability reports of 65 companies for 2017 and 67 companies for 2018. These firms belong to the energy, mining, chemical, construction, construction materials and public services industries in Colombia, Mexico, Chile, Argentina and Brazil. Findings The results show medium-high materiality indices, mostly in Chilean, Mexican and Colombian companies. In addition, issues such as water management, climate change and occupational health and safety are particularly interesting for companies. For the two years studied and from the perspective of material aspects for the company and its stakeholders, energy, mining and utilities (drinking water and sewage) sectors obtained the highest scores. This shows that the disclosure of ESG information is higher in industries related to the exploitation of natural resources that cause adverse effects on the environment such as extractive industries. Both the analysis presented in this paper and the materiality measurement developed, allow social responsibility managers to have a standard on the level of importance allotted to the different topics disclosed in sustainability reports. Additionally, this study provides a perspective of the material issues recognized by sensitive industries with great environmental impact. Similarly, an analysis of the issues considered material by stakeholders is provided. This allows such issues to be compared, identifying similarities and differences among the issues regarded as material by a company and its stakeholders. Practical implications The paper opens the debate is open as to whether the information disclosed response to the needs of stakeholders or whether, on the contrary, the materiality analysis is a process that emerges simply from the interests of the company. These demands for qualitative and field research to complement quantitative studies such as this one to research the stakeholders’ engagement processes in context. Social implications The paper’s purpose a challenge for future research is to strengthen the use of various methodologies that allow knowing the participation processes in the definition of materiality in the ESG information and the companies’ engagement with stakeholders. This stimulates research in the region, which is still in its infancy. Originality/value The international literature contains few studies related to the assessment of materiality for sustainability reporting. So this paper contributes proposes measurement of materiality for ESG information.

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.

Assessing the materiality of university G4-sustainability reports

2019 ◽  
Vol 31 (3) ◽  
pp. 364-391 ◽  
Author(s):  
Melanie Lubinger ◽  
Judith Frei ◽  
Dorothea Greiling
Keyword(s):  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sociological Institutionalism ◽  
Content Type ◽  
External Stakeholder ◽  
Stakeholder Groups ◽  
Content Selection ◽  
Reporting Practice ◽  
Sustainability Reports ◽  
The University

Purpose Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines. Design/methodology/approach Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs. Findings Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism. Research limitations/implications The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used. Originality/value This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

LEGO® Serious Play® in multi-method tourism research

2020 ◽  
Vol 32 (4) ◽  
pp. 1605-1623
Author(s):  
Yana Wengel
Keyword(s):  
Social Sciences ◽  
Volunteer Tourism ◽  
Organic Farms ◽  
Content Type ◽  
Interpretive Study ◽  
Body Of Knowledge ◽  
Novel Approach ◽  
Multi Method Approach ◽  
Tourism And Hospitality ◽  
Method Approach

Purpose In the past decade, scholars across social sciences shifted their attention towards creative and dynamic research methods. Despite the growing popularity of LEGO® Serious Play® method across social sciences, few studies applied the method in tourism and hospitality research. This method represents a powerful tool which uses a toy to solve problems, explore ideas and achieve objectives in business, research and community work. This paper aims to provide insights into qualitative multi-method approach incorporating LEGO® Serious Play® to gain a deeper understanding of hosts-guest experiences in volunteer tourism exchange programme. Design/methodology/approach The empirical material mentioned in the paper is based on an interpretive study investigating hosts-guest experiences on organic farms. The study used a multi-method approach, and the data were collected through unstructured interviews, observation, reflexive notes and LEGO® Serious Play® workshops with 32 participants in total. Findings The paper highlights the benefits and limitations of the qualitative multi-method study, specifically focusing on LEGO® Serious Play® as a novel approach for tourism and hospitality research. Originality/value This study contributes to making the current body of knowledge on qualitative multi-method methodologies and creative visual methodologies in the field of tourism and hospitality. As such, the paper provides an overview of the LEGO® Serious Play® method. Specifically, this exploratory paper brings attention to how and to what end existing LEGO® Serious Play® has been modified and adopted in this multi-method study. Furthermore, the paper highlights the future use to benefit the tourism and hospitality academics and industry professionals.

Feel well and do well at work

2019 ◽  
Vol 22 (2) ◽  
pp. 113-137 ◽  
Author(s):  
Antonio Cobaleda Cordero ◽  
Maral Babapour ◽  
MariAnne Karlsson
Keyword(s):  
Social Relations ◽  
Planning Process ◽  
Contextual Factors ◽  
Well Being ◽  
Research Approach ◽  
Structured Interviews ◽  
Content Type ◽  
Environmental Mastery ◽  
Spatial Attributes ◽  
Method Approach

Purpose This paper aims to investigate employee well-being in relation to office landscapes in a post-relocation context. The aims are to identify spatial attributes of the office landscape that influence employee well-being and underlying contextual factors that explain employee well-being post-relocation. Design/methodology/approach A mixed-method approach was adopted. The data collection involved 16 semi-structured interviews with employees, an interview with the leading architect of the office renovation, study of a dossier on the renovation project and observations. Findings Most of the informants experienced the new office landscape positively despite few shortcomings. Spatial attributes were identified that influenced the informants’ well-being positively in terms of affects, satisfaction, social relations and environmental mastery. Conversely, negative influences on well-being were also reported regarding affects, satisfaction and environmental mastery. Conflicting views on some of the spatial attributes and contextual factors related to the planning process and the former office landscape were identified. Originality/value The value of this paper lies in investigating the office landscape at the spatial attributes level, despite office type, and their influence on hedonic and eudaimonic components of employee well-being. The research approach adopted proved its usefulness for in-depth studies of the interrelations between office landscapes and employee well-being.

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