Environmental Information Disclosure in the Hotel Sector: Global Reporting Initiative Application

2017 ◽  
Vol 19 (04) ◽  
pp. 1750019
Author(s):  
Sung Wook Kang ◽  
Song Ee Hahn
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Current Level ◽  
Global Reporting Initiative ◽  
Study Approach ◽  
Significant Difference ◽  
Environmental Information Disclosure ◽  
Hotel Sector ◽  
Significant Attention

The purpose of this study is to identify core Environmental Information Disclosure (EID) contents and to evaluate the current level of EID proactiveness of the hotel companies on the Global Reporting Initiative (GRI) database. We confirmed 38 reports as a sample from 2008 to 2014. Utilising content analysis and a case study approach, we comprehensively investigated the quality and extent of what is being reported and evaluated in respect to each hotel’s EID proactiveness. Six core EID categories which had received significant attention from the hotels were identified, and we found the sampled hotels emphasised cost reduction activities of their operations in their EID. EID proactiveness was addressed and there was significant difference between the EID proactiveness groups (top, middle, bottom) in terms of property, quality and quantity. This study provides an overview of the current level of EID proactiveness of the hotels in the GRI database and also provides a measure for EID proactiveness for the hotel sector.

Self-Motivated versus Forced Disclosure of Environmental Information in China: A Comparative Case Study of the Pilot Disclosure Programmes

2011 ◽  
Vol 206 ◽  
pp. 331-351 ◽  
Author(s):  
Wanxin Li
Keyword(s):  
Information Disclosure ◽  
Environmental Information ◽  
Comparative Case Study ◽  
Government Information ◽  
Public Attention ◽  
Information Transparency ◽  
Study Approach ◽  
Cultural Roots ◽  
Environmental Information Disclosure

AbstractChina promulgated the Open Government Information Decree and Measures of Environmental Information Disclosure (Trial) in 2007, but the Pollution Information Transparency Index revealed the poor implementation of disclosing environmental information in 113 cities in 2008. Adopting a comparative case study approach, this article uses a combination of the “cultural roots” and “webs of dialogue” analytical frameworks to analyse the pilot environmental information disclosure programmes in Zhenjiang, Jiangsu province, and Hohhot, Inner Mongolia from 1999 to 2000. It finds that when the programme was top-down, the commitment, perception and resources of leadership determined its success and nondisclosure did not receive any public attention. However, when environmental NGOs are actively engaged, pressure can be from the bottom up, webs of dialogue can be established, and the public can be empowered to seek and use environmental information actively in development decision-making and redressing pollution harms.

scholarly journals The Effects of Environmental Performance and Environmental Information Disclosure on Financial Performance in Companies Listed on the Indonesia Stock Exchange

2019 ◽  
Vol 7 (11) ◽  
pp. 67-77
Author(s):  
Mikial Msy
Keyword(s):  
Financial Performance ◽  
Environmental Performance ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Environmental Information ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Environmental Information Disclosure ◽  
The Cost ◽  
Sustainability Report

The objective of this study was to examine the effects of environmental performance and environmental information disclosure on financial performance in companies listed on the Indonesia Stock Exchange. The population in this study amounted to 20 companies listed on the Indonesia Stock Exchange, issued an Annual Report and Sustainability Report and included in the Sustainability Disclosure Database of the Global Reporting Initiative (GRI). The data used in the form of secondary data obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange from 2013 to 2016. The numbers of observations in this study were 80. The analysis technique used was Partial Least Square (PLS). The novelty in this study is to measure environmental performance based on outcomes, namely environmental costs incurred by the company rather than compliance with regulations. The cost of a well-managed environment will improve environmental performance because there are efficient use of resources. The results of this study indicate that eenvironmental performance has no significant effect on financial performance, environmental information disclosure has a significant effect on financial performance. Disclosure of environmental information has a negative effect on financial performance, it shows that if the disclosure of environmental information is more equipped and in accordance with the disclosure guidelines, the cost is not small so that it will reduce financial performance. Research limitation that environmental costs is difficult to obtain so that the population is limited to companies listed on the IDX that have a Sustainability Report and are included in the Sustainability Disclosure Database of the Global Reporting Initiative. Disclosure of environmental information which is the result of the implementation environmental management accounting has not been done by all companies, because it is still voluntary is not mandatory. The suggestion of the research, the Indonesian Accountants Association is expected to form separate standards for measuring and reporting environmental cost information and standardized. For other researchers who are interested in researching environmental accounting can develop other variables for a longer time and the number of companies that publish more Sustainability Reporting.

scholarly journals Environmental Information Disclosure Assessment: The Case of Manufacturing Firms Listed on the Indonesia Stock Exchange

2021 ◽  
Vol 14 (2) ◽  
pp. 153-171
Author(s):  
Sofik Handoyo ◽  
Keyword(s):  
Information Disclosure ◽  
Stock Exchange ◽  
Environmental Law ◽  
Sustainability Reporting ◽  
Environmental Information ◽  
Manufacturing Firms ◽  
Global Reporting Initiative ◽  
Environmental Compliance ◽  
Environmental Disclosure ◽  
Environmental Information Disclosure

This study aimed to assess the environmental information disclosure of listed manufacturing firms on the Indonesia Stock Exchange. Furthermore, this study used the content analysis procedure of the firm’s annual reports and sustainability reporting. The Global Reporting Initiative (GRI) standard was adopted as the guidelines for assessing environmental disclosure. Meanwhile, the evaluated topics are material, energy, water, biodiversity, emissions, effluents and waste, environmental compliance, and supplier environmental assessment. The results showed that manufacturing firms had disclosed environmental information at a moderate level, and the average performance level was relatively low. Furthermore, by topic, the environmental performance levels showed that disclosure related to effluents and waste was the highest, followed by energy, materials, emissions, water, biodiversity, and compliance, respectively. The results indicated that the Indonesian government needs to improve environmental law enforcement for industrial practice. Furthermore, Indonesia’s capital market authority is expected to introduce a sustainability index as part of a business organisation’s concern for environmental protection. The Institute of Indonesia Chartered Accountant (IAI) also needs to consider developing a standard for environmental reporting as an integral part of corporate financial reporting. Keywords: Annual report, environmental disclosure, environmental compliance, stock exchange, sustainability reporting

scholarly journals Evaluation of Environmental Information Disclosure of Listed Companies in China’s Heavy Pollution Industries: A Text Mining-Based Methodology

2021 ◽  
Vol 13 (10) ◽  
pp. 5415
Author(s):  
Rongjiang Cai ◽  
Tao Lv ◽  
Xu Deng
Keyword(s):  
Text Mining ◽  
Information Disclosure ◽  
Listed Companies ◽  
Environmental Information ◽  
Evaluation Framework ◽  
Scoring Method ◽  
Study Results ◽  
Environmental Information Disclosure ◽  
Heavy Pollution

Environmental information disclosure (EID) of listed companies is a significant and essential reference for assessing their environmental protection commitment. However, the content and form of EID are complex, and previous assessment studies involved manual scoring mainly by the experts in this field. It is subjective and has low timeliness. Therefore, this paper proposes an automatic evaluation framework of EID quality based on text mining (TM), including the EID index system’s construction, automatic scoring of environmental information disclosure quality, and EID index calculation. Furthermore, based on the EID of 801 listed companies in China’s heavy pollution industry from 2013 to 2017, case studies are conducted. The case study results show that the overall quality of the EID of listed companies in China’s heavily polluting industries is low, and there is a gap differentiation between the 16 industries. Compared with the subjective manual scoring method, TM evaluation can evaluate the quality of EID more effectively and accurately. It has great potential and can become an essential tool for the sustainable development of society and listed companies.

Analysing and evaluating environmental information disclosure in universities: the role of corporate governance, stakeholders and culture

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jesús Mauricio Flórez-Parra ◽  
Maria Victoria Lopez-Perez ◽  
Antonio M. López Hernández ◽  
Raquel Garde Sánchez
Keyword(s):  
Information Disclosure ◽  
Stakeholder Participation ◽  
Environmental Information ◽  
Content Type ◽  
Environmental Actions ◽  
Determining Factors ◽  
Environmental Information Disclosure ◽  
Internal And External Factors ◽  
The University

Purpose The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the degree of environmental information disclosure in universities – governance dimension, the relationship and participation of stakeholders, position and prestige as signs of the quality of the institution and cultural concern in the university’s country for the environment – are analysed. Findings The results obtained show that the size of the leadership team, stakeholder participation, the position of the university in rankings and cultural concern in the university’s country for the environment are determining factors in the university’s environmental actions and, consequently, in their disclosure. Other factors – such as the size of the university, the level of self-financing and financial autonomy – do not affect the disclosure of environmental information. Originality/value Scant research exists on the environmental commitments of universities; this paper aims to fill that gap. Their role as the main channel of research and as instructors of future professionals makes them points of reference in society. Research on university ranking has traditionally focussed on teaching and research results, but environmental issues are becoming increasingly important. This paper enumerates the factors that influence the dissemination of environmental information in the most prestigious universities. This research also provides an original approach by considering not only top-down but also bottom-up strategies through communication channels and the incidence of cultural factors.

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