scholarly journals Explanatory Factors of the Environmental Disclosure of Potentially Polluting Companies: Evidence From Brazil

SAGE Open ◽  
2019 ◽  
Vol 9 (1) ◽  
pp. 215824401982954 ◽  
Author(s):  
Lívia Maria da Silva Santos ◽  
Wenner Glaucio Lopes Lucena ◽  
Wesley Vieira da Silva ◽  
Tatiana Marceda Bach ◽  
Claudimar Pereira da Veiga
Keyword(s):  
Content Analysis ◽  
Inverse Relationship ◽  
Environmental Information ◽  
Environmental Disclosure ◽  
Theoretical Contribution ◽  
Explanatory Variables ◽  
Lower Weight ◽  
Explanatory Factors ◽  
Present Information ◽  
Sustainability Report

This research aims at identifying explanatory factors of the environmental disclosure of potentially polluting Brazilian companies listed on the São Paulo Security, Commodities, and Futures Exchange (BM&FBOVESPA), from 2005 to 2015. Financial and environmental disclosure information of 182 Brazilian companies of the high-, medium-, and low-polluting potential sectors were collected. Data were analyzed through content analysis of documents and Regression with Panel Data. Results indicate that the company’s size, profitability, internationalization, and sustainability report are explanatory factors of the disclosure of environmental information, while indebtedness presents an inverse relationship. This study concludes that the explanatory factors of environmental disclosure of potentially polluting Brazilian companies are, with a higher weight, the publication of the sustainability report and stock market internationalization and, with lower weight, size, indebtedness, and profitability. This study discusses the relevance of environmental disclosure to companies that perform potentially polluting activities to provide support for different agents linked to these companies they may have access. It presents as theoretical contribution the explanatory variables for environmental disclosure of potentially polluting companies, an analysis not yet carried out in the literature. The practical contribution is to present information to interested users that potentially polluting companies, larger in size, internationalized, and with more profitability, disclose their environmental information.

Sustainability Reporting

2020 ◽  
pp. 92-117
Author(s):  
Dana Maria (Oprea) Constantin ◽  
Dan Ioan Topor ◽  
Sorinel Căpușneanu ◽  
Alexandru Lucian Manole
Keyword(s):  
Sustainability Reporting ◽  
Environmental Information ◽  
Presentation Format ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Theoretical Contribution ◽  
Sustainability Disclosure ◽  
External Stakeholders ◽  
The Impact

This chapter presents, in a descriptive manner, the interrelation of the sustainability reporting concepts and the sustainability disclosure through internal and external stakeholders. The main objectives of this chapter are approaching the disclosure of environmental information, presenting the views of the stakeholders on the content and format of environmental reporting. The factors underlying the disclosure of the environmental information and the impact of these, including the views stakeholders on the content and presentation format of the environmental reporting, are presented and analyzed. A case study is also presented in order to highlight the disclosure and presentation of the environmental report of an industrial entity and the importance of the accounting information provided. This chapter brings a theoretical contribution to expand the knowledge on the environmental disclosure and reporting approaches. The authors' approaches remain open to the expansion of these issues at both national and international level and both in the academia and business area.

scholarly journals PENERAPAN STANDAR GRI DALAM LAPORAN KEBERLANJUTAN DI INDONESIA: SEBUAH EVALUASI

2019 ◽  
Vol 6 (2) ◽  
pp. 1-21
Author(s):  
Randy Kuswanto
Keyword(s):  
Content Analysis ◽  
Scoring System ◽  
Information Disclosure ◽  
Stock Exchange ◽  
Accounting Information ◽  
Environmental Information ◽  
Disclosure Quality ◽  
Wide Gap ◽  
Sustainability Report ◽  
Research Show

This study aims to investigate the level of conformity of economic, social, and environmental information on sustainability report in Indonesia as per GRI G4 guidelines. Content analysis has been applied to a sample of 29 companies listed in the Indonesia Stock Exchange. Conformity and disclosure quality were analyzed descriptively using a specific scoring system for each dimensions. The findings of this research show that the level of conformity of GRI indicators in Indonesia is quite low at 18,9%. However, the weight of information disclosed by companies is relatively high, at 59,9% of the information. This wide gap occurred caused by the fact that many companies disclose only a few indicators of GRI G4. These findings indicate the GRI G4 Guidelines is not really suitable for company in Indonesia. One of the primary focuses of this research is the applicability of GRI indicators. However, not even a single study found while reviewing literature that studied the applicability GRI indicators in a country. Conformity can become a new topic when studying accounting information disclosure.

Typology of Music in Advertising

2019 ◽  
Author(s):  
Emmanuel Mogaji
Keyword(s):  
Content Analysis ◽  
Common Element ◽  
Super Bowl ◽  
Theoretical Contribution ◽  
Popular Songs ◽  
Crucial Feature ◽  
Current Practices

Music in advertisement is influential and can be emotionally appealing, and it has become a common element and a crucial feature. The choice of which type of music used is a conscious and creative decision that needs to be strategic. While previous studies on music in advertisements have focused on popular songs, this study attempts to extend this research with a focus on the originality of the music and the level of interaction. A content analysis of UK Christmas advertisement and US Super Bowl advertisements was carried. The study introduced a new typology of music in advertisements, making a theoretical contribution by extending previous works on music in advertising. It further offers insight for current practices of the use of music, creative strategies with regards to the selection and integration of music.

scholarly journals Analisis Pengungkapan Corporate Social Responsibility PT. Bukit Asam, Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Dengan PROPER

2019 ◽  
Vol 1 (3) ◽  
pp. 846-864
Author(s):  
Atika Tri Ningsih ◽  
Charoline Cheisviyanny
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Secondary Data ◽  
Mining Company ◽  
Result Show ◽  
Secondary Data Sources ◽  
Corporate Social ◽  
Sustainability Report ◽  
Category Score

This study aims to analyze: 1) The level of corporate social responsibility disclosure of PT. Bukit Asam, Tbk for the year 2017 and 2018 based on the GRI G4, 2) The similarity of each indicator contained in GRI G4 with PROPER which are issued by The Ministry of Environment. This is a descriptive qualitative research. The sample in this study was a mining company that revealed the sustainability report in 2017 and 2018 based on the GRI G4 standard and obtained a gold PROPER, namely PT. Bukit Asam, Tbk. The type of data were documentary data with secondary data sources and the analysis method were content analysis. The result show that: 1) Based on the results of content analysis on the level of disclosure of economic, environmental and social indicator on the sustainability report of PT. Bukit Asam, Tbk in 2017 is higher than in 2018 and the level of breadth and depth of the sustainability report of PT. Bukit Asam, Tbk in 2018 has a better category score than in 2017, 2) There are similarities GRI G4 indicator in environmental category as PROPER indicator items, namely energy, cesspool, water and biodiversity

scholarly journals Generalized linear models with random effects for the description of data with excess zeros

2011 ◽  
Vol 54 (6) ◽  
pp. 661-675
Author(s):  
N. Mielenz ◽  
K. Thamm ◽  
M. Bulang ◽  
J. Spilke
Keyword(s):  
Random Effects ◽  
Negative Binomial Distribution ◽  
Binomial Distribution ◽  
Linear Models ◽  
Negative Binomial ◽  
Detailed Comparison ◽  
Response Scale ◽  
Explanatory Variables ◽  
Excess Zeros ◽  
Explanatory Factors

Abstract. In this paper count data with excess zeros and repeated observations per subject are evaluated. If the number of values observed for the zero event in the trial substantially exceeds the expected number (derived from the Poisson or from the negative binomial distribution), then there is an excess of zeros. Hurdle and zero-inflated models with random effects are available in order to evaluate this type of data. In this paper both model approaches are presented and are used for the evaluation of the number of visits to the feeder per cow per hour. Finally, for the analysis of the target trait a hurdle model with random effects based on a negative binomial distribution was used. This analysis was derived from a detailed comparison of models and was needed because of a simpler computer implementation. For improved interpretation of the results, the levels of the explanatory factors (for example, the classes of lactation) were not averaged in the link scale, but rather in the response scale. The deciding explanatory variables for the pattern of visiting activities in the 24-hour cycle are the milking and cleaning times at hours 4, 7, 12 and 20. The highly significant differences in the visiting frequencies of cows of the first lactation and those of higher lactations were explained by competition for access to the feeder and thus to the feed.

scholarly journals Pengungkapan Lingkungan, Profitabilitas dan Nilai Perusahaan

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Iwan Setiadi ◽  
Yumniati Agustina
Keyword(s):  
Regression Analysis ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Environmental Information ◽  
Environmental Disclosure ◽  
Purposive Sampling ◽  
Environmental Disclosures

This study aims to examine the effect of environmental disclosures on firm value by using profitability as a moderating variable. The research sample is all companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling, which consisted of 143 companies. The analysis of this study uses moderated regression analysis. The results of this study indicate that environmental disclosure has a positive and significant effect on firm value. Proability strengthens the influence of environmental disclosures on firm value. The more environmental information disclosed by the company, the higher the trust of stakeholders in the company, so as to encourage stakeholders to help and cooperate with companies in earning profits, the increase in profits encourages an increase in the value of the company itself. Keywords: environmental disclosure, profitability, firm value

scholarly journals Environmental Disclosure Modelling in a Developing Economy: Does Corporate Governance Matter? A Double Hurdle Regression Approach

2021 ◽  
Vol 12 (4) ◽  
pp. 111
Author(s):  
Gbenga Ekundayo ◽  
Ndubuisi Jeffery Jamani ◽  
Festus Odhigu
Keyword(s):  
Corporate Governance ◽  
Environmental Information ◽  
Information Criteria ◽  
Annual Reports ◽  
Hurdle Model ◽  
Developing Economy ◽  
Significant Determinant ◽  
Environmental Disclosure ◽  
Double Hurdle Model ◽  
Double Hurdle

The paper examines environmental Disclosure Modelling in a Developing Economy using the Craigg double hurdle model and controlling for the role of corporate governance. This study employs the ex-post research design and investigates firm’s environmental disclosures in Nigeria, by controlling for corporate governance characteristics. The study employs a sample of 35 non-financial firms listed on the Nigerian Stock Exchange using the simple random sampling technique. Secondary data retrieved from the financial statements of the selected companies was used for the study. Both the Tobit and double-hurdle models were estimated but based on the Bayesian and Akaike’s information criteria for model selection, the double-hurdle model is preferred. The result reveals that though Board size is not a significant determinant of probability to disclose environmental information in annual reports (-0.0408, p=0.175), it is a significant determinant of the extent of environmental disclosure reports (0.1943, p=0.00) given that a firm has decided to disclose. Board independence is a significant determinant of both probability to disclose environmental information and extent of disclosure (-2.2373, p=0.00) with a negative coefficient. The Board gender diversity is not a significant determinant of probability to disclose environmental information in annual reports (-0.60076, p=0.461), it is a nevertheless a significant determinant of the extent of environmental disclosure reports (-3.5913, p=0.00) when firms then decide to disclose. Institutional ownership turns out to be a significant determinant of both the probability to disclose environmental information and extent of disclosure (0.0273, p=0.00) when firms choose to disclose. Finally, the truncated model results also reveals that though managerial ownership is not a significant determinant of probability to disclose environmental information in annual reports (-0.01352, p=0.148), it is nevertheless a significant determinant of the extent of environmental disclosure reports (-0.0206, p=0.001) when firms then decide to disclose.

Intellectual Capital Disclosure in Sustainability Reports

2013 ◽  
pp. 195-214 ◽  
Author(s):  
Giovanni Bronzetti ◽  
Romilda Mazzotta ◽  
Graziella Sicoli ◽  
Maria Assunta Baldini
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

Sustainability Report Evolution

2022 ◽  
pp. 227-249
Author(s):  
Teresa Eugénio ◽  
Susana Cristina Rodrigues ◽  
Marco José Gonçalves
Keyword(s):  
Sustainable Development ◽  
Content Analysis ◽  
Financial Reporting ◽  
Development Goals ◽  
Independent Entity ◽  
Sustainability Initiatives ◽  
Disclosure Strategy ◽  
A Company ◽  
Sustainability Report

This chapter is a unique case study that aims to present the evolution of non-financial reporting in Nestlé Portugal from 2007 to 2016 with the aim to study in-depth the Nestlé sustainability report practices. This study proposes to identify the key milestones in the evolution of this type of report, to compare with the disclosure strategy of Nestlé international, to understand if this company follow the IIRC guidelines, to identify the contribution of the audit by an independent entity, to conclude if Nestlé contributes to the achieving of United Nations Sustainable Development Goals, and to identify if the awards Nestlé received matter in its sustainability initiatives. Public institutional information was preferably used, particularly the sustainability report and integrated report, processed with various work tools using the technique of content analysis. The conclusions made it possible to understand that Nestlé emerges as a company that integrates these issues into its strategy and can be a model for companies that wish to follow this report path towards sustainability.

Role of Images in Constructing Public Opinion About Environmental Matters in Malaysia

2021 ◽  
Vol 12 (1) ◽  
pp. 115-130
Author(s):  
Mohamad Saifudin Mohamad Saleh ◽  
Harald Heinrichs ◽  
Nik Norma Nik Hasan
Keyword(s):  
Content Analysis ◽  
Public Opinion ◽  
Environmental Problems ◽  
Environmental Information ◽  
Quantitative Content Analysis ◽  
The Public ◽  
Quantitative Content

This paper provides a discussion on the perception of Malaysian media and environmental non-governmental organisations (ENGOs) on the role of images in shaping the public's mind about environmental matters. Two methods were employed for this study. First, a total of 24 participants from the Malaysian media and ENGOs were interviewed. Second, a total of 2,050 environmental articles on media newspapers and ENGOs newsletters from the period of 2012 to 2014 were collected for the quantitative content analysis. The findings from interview confirmed that pictures were labelled by journalists and ENGOs staff as the most important tool in presenting the reality of the environmental problems to the public. This is because, upon seeing the pictures accompanying environmental articles, readers will gain more trust of the environmental information. This was in harmony with the results of the quantitative content analysis, where more than 60% of pictures were found on environmental articles.

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