scholarly journals The Impact of Institutional Pressures of Climate Change Concerns on Corporate Environmental Reporting Practices: A Descriptive Study of Malaysia’s Environmentally Sensitive Public Listed Companies

SAGE Open ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 215824401877483
Author(s):  
Amar Hisham Jaaffar ◽  
Azlan Amran ◽  
Jegatheesan Rajadurai
Keyword(s):  
Climate Change ◽  
Descriptive Study ◽  
Listed Companies ◽  
Institutional Pressures ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Environmentally Sensitive ◽  
Corporate Environmental Reporting ◽  
The Impact ◽  
Change Concerns

scholarly journals Corporate Environmental Reporting on the Web – An Exploratory Study of Chinese Listed Companies

2007 ◽  
Vol 1 (1) ◽  
pp. 91 ◽  
Author(s):  
Tianxi Zhang ◽  
Simon S. Gao ◽  
Jane J. Zhang
Keyword(s):  
Financial Reporting ◽  
Listed Companies ◽  
Environmental Reporting ◽  
Corporate Behavior ◽  
Reporting Practices ◽  
Developed Economies ◽  
Chinese Listed Companies ◽  
Standards And Guidelines ◽  
Corporate Environmental Reporting ◽  
Corporate Social

While the literature has given a considerable attention to internet financial reporting, limited studies mainly from developed economies have emerged to explain and predict corporate behavior relating to corporaten environmental reporting on Websites. This preliminary study attempts<br />to fill a gap by investigating Internet environmental reporting (IER)<br />in China and examining the current IER practice of Chinese top listed companies. This study finds that IER is increasingly used in China to disclose corporate social and environmental activity and policy. Companies are increasingly using the phrases of „sustainability‟ and „corporate social responsibility‟ in their IER. Website-specific reporting concerning social and environmental issues, performance and activities has growingly been adopted by Chinese top listed companies as the main approach to IER. Both the quantity of disclosure and the areas of coverage have steadily<br />increased. While IER in China is developing, there remains a considerable discrepancy in terms of reporting practices and the levels of social and environmental information disclosed. There are no generally accepted standards and guidelines for IER in China, and the data/information disclosed are largely incomparable. External auditing of IER remains a problem.<br /><br />

scholarly journals Corporate environmental reporting practices in Finland: A review and agenda for future research

2018 ◽  
Vol 15 (3-1) ◽  
pp. 260-267
Author(s):  
Probal Dutta
Keyword(s):  
Environmental Accounting ◽  
Future Research ◽  
Environmental Reporting ◽  
Research Gaps ◽  
Policy Makers ◽  
Reporting Practices ◽  
Disclosure Requirements ◽  
Corporate Environmental Reporting ◽  
The Impact ◽  
Finnish Firms

The research in the area of corporate environmental accounting and reporting in the context of Finland is scarce. This paper outlines the studies conducted to date on Finnish firms’ environmental reporting practices with a view to discovering research gaps in the literature concerning environmental accounting and reporting in the Finnish context. The paper adds to the existing literature by identifying research gaps such as the antiquity of datasets used in the previous studies, the risk of failure to generalize the findings of the prior investigations and most importantly the research negligence towards the impact of Finnish firms’ activities and operations on climate change and changes in biodiversity. Hence, the paper has implications for researchers, who could address the identified void in future research and thereby advance further the literature concerned with environmental accounting and reporting. Policy makers could also benefit from this paper as its findings could help them formulate necessary disclosure requirements for the improvement of corporate environmental reporting practices in Finland. This paper focused only on the studies on Finnish firms and thereby limited the scope for any comparison between Finland and other Nordic countries as far as research on environmental reporting practices is concerned; this is the principal limitation of this study.

The determinants of internet risk disclosure: empirical study of Egyptian listed companies

2017 ◽  
Vol 32 (8) ◽  
pp. 746-767 ◽  
Author(s):  
Ali Khalil ◽  
Mona Maghraby
Keyword(s):  
Listed Companies ◽  
Ordinary Least Squares ◽  
Risk Information ◽  
The Internet ◽  
Least Squares Regression ◽  
Risk Disclosure ◽  
Content Type ◽  
Reporting Practices ◽  
Board Characteristics ◽  
The Impact

Purpose The purpose of this paper is to contribute to the existing disclosure literature by examining the determinants of corporate risk disclosure (CRD) in the internet reporting for a sample of Egyptian listed companies on the Egyptian Stock Exchange (EGX). Design/methodology/approach This study depends on a sample of 76 Egyptian companies included in the EGX 100 in the period 2012-2014. The study applies a content analysis and uses a sentence-based method to measure CRD in the internet reporting. Ordinary least-squares regression analysis is used to examine the impact of firm and board characteristics on CRD in the internet reporting. Findings The empirical analysis shows that large Egyptian companies tend to disclose more risk information in their internet reporting. Moreover, the results indicate that there is a significant positive association between sector type and CRD in the internet reporting. The results show non-significant association between CRD and other firm characteristics (cross listing and level of risk). Finally, there are no significant associations between CRD and board characteristics variables (board size, board composition and CEO duality). Research limitations/implications The study’s findings have practical implications. It aids in informing policy makers considering implementing new economic reform programs about the properties of Egyptian companies that disclose risk information in their internet reporting. It provides insights on CRD in Egyptian companies for standards setters and professional authorities to improve risk reporting practices to help stakeholders in making good decisions. Originality/value This study is one of the first studies to examine the determinants of CRD in the internet reporting for a sample of Egyptian companies.

scholarly journals Sustainability Reporting by Firms in the Nigerian Economy: Social versus Environmental Disclosure

2017 ◽  
Vol 3 (2) ◽  
pp. 87-112 ◽  
Author(s):  
Alhassan Haladu ◽  
Basariah Bt. Salim
Keyword(s):  
Information Disclosure ◽  
Current Trend ◽  
Sustainability Reporting ◽  
Social Reporting ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Sustainability Disclosure ◽  
Environmentally Sensitive ◽  
Social And Environmental Reporting ◽  
The Impact

Purpose: There is need for specialization on individual categories of sustainability information disclosure.  An attempt has been made in this study to make a comparison between the environmental and social categories of sustainability disclosure. Methodology: Guided by the G4 sustainability reporting guidelines, environmentally sensitive companies in the Nigerian economy were analyzed for 6 years (2009-2014).  Separate assessments and comparisons were made between environmental reporting and social reporting on the impact, influence and significance of their relationships using Stata13SE analytical tool. Findings: The results shows that firms performed better on social reporting than on environmental reporting in terms of higher sustainability disclosure rates and significant relationships. Research Implications: The current trend of reporting sustainability information disclosure under both social and environmental reporting is encouraging considering the fact that disclosure on sustainability issues in Nigeria is voluntary. Practical Implications: Firms in environmentally sensitive sectors are disclosing sustainability information than expected. Originality/Value: The uniqueness in comparing sustainability disclosures between environmental information and social information.

Achieving Financial Sustainability in Ghana’s Banking Sector: Is Environmental, Social and Governance Reporting Contributive?

2021 ◽  
pp. 097215092110443
Author(s):  
Haruna Maama
Keyword(s):  
Banking Sector ◽  
Annual Reports ◽  
Financial Sustainability ◽  
Environmental Reporting ◽  
Return On Assets ◽  
Reporting Practices ◽  
Net Interest Margin ◽  
Content Analysis Method ◽  
Negative Impacts ◽  
The Impact

Despite banks not having any significant direct negative impacts on the environment and society, they adopt environmental, social and governance (ESG) accounting. Meanwhile, ESG reporting consumes additional resources and exposes firms’ strategies to competitors. The study employed a legitimacy theory to investigate the impact of ESG reporting on the financial sustainability of banks in Ghana. The study relied on 10 years of annual reports of all the banks in Ghana. The banks’ ESG reporting practices were assessed based on a content analysis method. The financial sustainability was measured based on return on assets (ROA) and net interest margin (NIM). Evidence showed that environmental reporting (ERI) impacted the banks’ NIM and ROA inversely and significantly, whilst governance reporting had a positive but insignificant relationship with NIM and ROA. The result further demonstrated that social reporting (SRI) impacted NIM and ROA positively and significantly. The overall ESG reporting had a negative and significant relationship with the banks’ financial sustainability. Hence, the ESG reporting did not improve the financial sustainability of banks, and banks in Ghana have less of an incentive to report on ESG as opposed to banks in other countries, where such reporting generally makes financial sense.

scholarly journals Fear of COVID-19 Reinforces Climate Change Beliefs. Evidence From 28 European Countries

2021 ◽  
Author(s):  
Oliver Hortay ◽  
Ádám Stefkovics
Keyword(s):  
Climate Change ◽  
Promising Result ◽  
The European Union ◽  
Social Legitimacy ◽  
Country Level ◽  
The United Kingdom ◽  
Negative Impacts ◽  
Change Beliefs ◽  
The Impact ◽  
Change Concerns

Abstract The long-term nature of climate policy measures requires stable social legitimacy, which other types of crises may jeopardize. This article examines the impact of the COVID-19 fear on climate change beliefs based on an autumn 2020 population survey in the Member States of the European Union and the United Kingdom. The results show that deep COVID-19 concerns increase awareness, climate change concerns, and perceived negative impacts of climate change. These effects are more robust among the lower educated Europeans. On the country level, strict governmental measures are also linked to deep climate change concerns. In contrast to the experience following the 2008 recession, the findings show that a secondary crisis can positively impact climate attitudes, which is a promising result for policy actions.

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