scholarly journals Sustainability reporting: An overview of the recent development

2021 ◽  
Vol 3 (1) ◽  
pp. 23-39
Author(s):  
Inten Meutia ◽  
Zulnaidi Yaacob ◽  
Shelly F. Kartasari
Keyword(s):  
Literature Review ◽  
Source Credibility ◽  
Sustainability Reporting ◽  
Research Topics ◽  
The Public ◽  
Current State ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Insight Into ◽  
Structured Literature Review

This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.

scholarly journals Analisis Penyusunan dan Pelaksanaan Program Audit Laporan Keberlanjutan Perusahaan (Studi pada Perusahaan dalam Industri Minyak dan Gas di Indonesia)

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Literature Review ◽  
Research Method ◽  
Oil And Gas ◽  
Sustainability Reporting ◽  
Oil And Gas Industry ◽  
Gas Industry ◽  
Reporting Process ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Audit Program

This article aims to provide an understanding of the preparation and implementation of the audit program on the company's sustainability report. The audit on the sustainability report aims to provide confidence that the information presented in the sustainability report is correct and in accordance with GRI G4. Guidelines for the preparation and implementation of the audit program on sustainability reports are based on AA 1000 Assurance Standard (AA1000AS) and AA 1000 AccountAbility Principles (AA1000APS) guidelines. The object of research is the company's sustainability report, especially the sustainability report of companies engaged in the oil and gas industry. The research method uses descriptive methodology and literature review research design. The result of the research resulted a model of audit implementation on company sustainability report. The results of this study are expected to provide an understanding of the company's sustainability report audit and support the sustainability reporting process in Indonesia.Keywords: audit; AA1000AS; AA1000APS; GRI G4; sustainability report; oil and gas industry

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.

scholarly journals Corporate Sustainability Reporting in the BIST Sustainability Index

2016 ◽  
Vol 6 (10) ◽  
pp. 21 ◽  
Author(s):  
Burcu Demirel ◽  
Murat Erdogan
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Development Stage ◽  
Global Reporting Initiative ◽  
Sustainability Index ◽  
Sustainability Reports ◽  
Working Day ◽  
Sustainability Report ◽  
Day By Day

<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

scholarly journals An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Stock Exchange ◽  
Corporate Sustainability ◽  
Mining Industry ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Document Analysis ◽  
Sustainability Reports ◽  
New Perspective ◽  
Material Information ◽  
Sustainability Report

This research aims to provide an overview of information that is material in sustainability reporting in Indonesia, especially material information in sustainability report in mining industry in Indonesia. The design of this research is document analysis. In this context, this study try to achieve an understanding of the document's contents from corporate sustainability report. This research used sustainability report published by companies in mining industry fields, particularly mining companies which competed in Indonesia Sustainability Reporting Award (ISRA) in 2014, 2015 and 2016. Data was collected by secondary data through the official website of Indonesia Stock Exchange as well as the company's official website. The data of sustainability reports were analyzed descriptively by analyzing the content of the sustainability report. This study can help to build a new perspective about material information in sustainability report in Indonesian mining industry. Keywords: Information Materiality Map, Sustainability Reporting, Sustainability Report, Mining Industry

scholarly journals The use of indicators in Canadian corporate sustainability reports

2021 ◽  
Author(s):  
Laurence Clement Roca
Keyword(s):  
Content Analysis ◽  
Literature Review ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Sustainability Indicators ◽  
Comprehensive Review ◽  
Industry Sector ◽  
Composite Indices ◽  
Sustainability Reports ◽  
The Way

The purpose of this thesis is to explore the use of sustainability indicators in Canadian corporate sustainability reports. The literature review highlights that few details are available on how indicators are currently used by corporations. To address this gap, this research focues on a content analysis of sustainability reports published by Canadian corporations in 2008. This thesis provides the first comprehensive review of indicators used in Canadian corporate sustainability reporting. Thematic categories of indicators, their use by industry sector and their associated targets are discussed. The use of existing sustainability indicators programs, such as composite indices, the GRI and Balanaced Scorecard, is also presented. The GRI indicators selected by Canadian corporations are also reviewed in detail. Finally, the way corporations report on the selection, development, and use of indicators int the management of sustainability issues is analysed.

scholarly journals Literature Review and Thermodynamic Modelling of Roasting Processes for Lithium Extraction from Spodumene

Metals ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. 1312
Author(s):  
Allen Yushark Fosu ◽  
Ndue Kanari ◽  
James Vaughan ◽  
Alexandre Chagnes
Keyword(s):  
Heat Treatment ◽  
Phase Transformation ◽  
Literature Review ◽  
Public Domain ◽  
Chemical Thermodynamics ◽  
The Public ◽  
Baking Process ◽  
Pre Treatment ◽  
Hsc Chemistry ◽  
Insight Into

This review adds to the public domain literature on the extraction of lithium from mineral ores. The focus is on the pyrometallurgical pre-treatment of spodumene. Information on the phase transformation from α to β, the heat treatment methods as well as the behavior of various compounds in the roasting processes are evaluated. Insight into the chemical thermodynamics of the baking process is evaluated using HSC Chemistry software up to 1200 °C. It was observed that the alkaline, sulfation, chlorination (using Cl2 and CaCl2), carbonizing (to form Li2CO3) and fluorination processes were feasible either throughout or at a point within the temperature range considered. Chlorination using KCl and carbonizing to form Li2O are the processes found to be nonspontaneous throughout the temperatures considered.

No more fairytales: a quest for alternative narratives of sustainable business

2019 ◽  
Vol 32 (5) ◽  
pp. 1384-1413 ◽  
Author(s):  
Aideen O’Dochartaigh
Keyword(s):  
Narrative Analysis ◽  
Sustainability Reporting ◽  
Social Enterprises ◽  
Business Relationship ◽  
Sustainable Business ◽  
Content Type ◽  
Counter Narrative ◽  
Sustainability Reports ◽  
Narrative Forms ◽  
Insight Into

Purpose The purpose of this paper is to explore storytelling in sustainability reporting. The author posits that large PLCs use their sustainability reports to support the construction of a fairytale of “sustainable business”, and asks if organisations with an alternative purpose (social enterprises, values-based SMEs) and/or ownership structure (co-operatives, partnerships) can offer a counter-narrative of the sustainability–business relationship. Design/methodology/approach The paper uses the literature on storytelling and organisational mythmaking to gain insight into the construction of narratives and their impact on the reader. A narrative analysis is conducted of the sustainability reports of 40 organisations across a range of entity classes, including large PLCs, values-based SMEs, co-owned businesses and social enterprises. Findings The analysis indicates that the narratives presented in sustainability reporting are of much the same form across entity classes. The author argues on this basis that sustainability reports represent stories targeted at specific stakeholders rather than accounts of the organisation’s relationship with ecological and societal sustainability, and urges scholars to challenge organisations across entity classes to engage with sustainability at a planetary level. Originality/value The paper seeks to contribute to the literature in two ways. First, the author illustrates how the literature on storytelling can be used to analyse organisational narratives of sustainability, and how narrative forms and genres can be mobilised to support potential counter-narratives. Second, the author explores and ultimately challenges the proposition that organisations less often examined in the literature, such as social enterprises and co-operatives, can offer alternative narratives of the sustainability–business relationship.

Creating sustainability reports that matter: an investigation of factors behind the narratives

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Habiba Al-Shaer ◽  
Khaldoon Albitar ◽  
Khaled Hussainey
Keyword(s):  
Sustainability Reporting ◽  
Asia Pacific ◽  
Global Reporting Initiative ◽  
Specific Content ◽  
Content Type ◽  
External Governance ◽  
Key Features ◽  
Sustainability Reports ◽  
Sustainability Report ◽  
Forward Looking

PurposeThis paper aims to provide a novel approach to examine sustainability report narratives by considering key features of these narratives including, forward-looking content, risk content, tone and sustainability-specific content.Design/methodology/approachUsing a sample of UK firms' sustainability reports from 2014 to 2018, the authors capture the report content by compiling a collection of words using a computational linguistic technique that attempts to identify specific attributes of sustainability reports.FindingsThe findings show the main factors that determine the content of sustainability reports are: (1) external governance-related factors, including the voluntary adoption of sustainability reporting assurance, the choice of assurance provider, stakeholder engagement and ownership concentration; (2) internal governance factors, including board quality and the existence of a sustainability committee; and (3) reporting behaviour including the publication of standardised Global Reporting Initiative (GRI) sustainability reports and financial reporting quality.Research limitations/implicationsThe authors limit our sample to companies operated in the UK. Future research can explore the results in other institutional contexts such as North America or Asia–Pacific where the governance of sustainability reporting and other factors determining the content of sustainability reports could be different. Also, it would be interesting to interview managers and other stakeholders to obtain their opinions with regard to sustainability reporting and assurance practices and to understand their opinions regarding the GRI guidelines and its appropriateness. This study combines different research streams to advance our understanding of sustainability disclosures and factors that determine sustainability narratives.Practical implicationsCorporate managers need to strengthen their internal and external governance mechanisms to enhance the comprehensiveness and credibility of sustainability reports and are encouraged to engage stakeholders in the sustainability reporting process. Policymakers can mandate the assurance of sustainability reports and establish reporting formats and standard words to control the tone of sustainability reports. Finally, researchers, professionals as well as policymakers need to monitor sustainable development goals and targets to increase awareness, knowledge and practices that can be operationalised to ensure a global society that can afford sustainable living.Originality/valueTo the best of our knowledge, no study has yet examined sustainability report narratives by considering key features of these reports, including forward-looking content, risk content, tone and sustainability-specific content.

Risk management in the public sector: a structured literature review

2021 ◽  
Vol 34 (2) ◽  
pp. 205-223
Author(s):  
Enrico Bracci ◽  
Mouhcine Tallaki ◽  
Giorgia Gobbo ◽  
Luca Papi
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Literature Review ◽  
Black Box ◽  
The Body ◽  
Research Knowledge ◽  
Content Type ◽  
The Public ◽  
Body Of Knowledge ◽  
Structured Literature Review

PurposeRisk management (RM) is receiving increasing academic and practitioner attention in the public sector. Despite this, there is a lack of systematization of this body of knowledge. The purpose of this paper is to analyze the state of art by examining the knowledge gaps and defining the emerging themes of RM in the public sector to guide future research agendas.Design/methodology/approachThe authors conducted a structured literature review (SLR). They analyzed 63 papers, by using Scopus database, published from 1990 to 2018. All papers were categorized and analyzed according to 11 criteria defined by the literature.FindingsResults show that there is an increasing attention to RM with a need for more effort to consolidate research knowledge. Findings also established a lack of theorization, with a limited explanatory capacity of most studies. The paper defined four main areas for future developments to increase the body of knowledge. Namely, RM and managerial systems (i.e. MCSs and performance management), integrating RM systems and the building blocks of RM that the authors identify will also play a role in helping the authors to understand the diffusion of RM within public sector organizations.Originality/valueDespite the increasing attention to RM in the public sector, more research is required. Considering RM in public sector risks to be a “black box”, this paper revealed some new insights that could help to analyze better RM in the public sector, to open the black box and to avoid a symbolic use of the RM. In fact, integration with the managerial systems and the strengthening of the building block could help to exploit the potential of RM in the public sector.

IC and public sector: a structured literature review

2015 ◽  
Vol 16 (2) ◽  
pp. 267-284 ◽  
Author(s):  
John Dumay ◽  
James Guthrie ◽  
Pina Puntillo
Keyword(s):  
Public Sector ◽  
Literature Review ◽  
Empirical Research ◽  
Central Government ◽  
Longitudinal Research ◽  
Management Control ◽  
Content Type ◽  
The Public ◽  
Third Stage ◽  
Structured Literature Review

Purpose – The purpose of this paper is to present a structured literature review of the public sector intellectual capital (IC) literature. It is, in part, motivated by a recent review of the IC literature by Guthrie et al. (2012, p. 74), who found that the public sector is one of the least addressed areas of IC research. Design/methodology/approach – This paper presents a structured literature review of public sector IC articles that is as up to date as possible. The authors use and update the dataset from Guthrie et al. (2012) to include another five plus years of data, including seven articles appearing in this special issue. Findings – The public sector IC has a primary research focus on central government and central government agencies, education (especially universities), Europe (especially Italy and Spain) and empirical research using case studies mainly investigating management control and strategy. It appears public sector IC researchers are firmly entrenched in performative third-stage research, investigating “how” IC works in organisations rather than offering normative solutions. Research limitations/implications – Three areas offered as a way of forwarding public sector IC research. First, there is a need to expand public sector IC research from beyond the confines of education (university) research. There is also an opportunity for a study to synthesise the findings. Second, there is also a need for more longitudinal research in public sector IC because IC is not an event, but a journey. Third, there is an opportunity for researchers to undertake empirical research with organisations to develop and test IC frameworks and models in specific public sector contexts. Practical implications – The authors call for researchers to consider helping public sector practitioners implement IC frameworks and models through interventionist research. In keeping with the performative third-stage IC research agenda, interventionist research makes it possible for academic researchers to act as a catalyst for implementing IC frameworks and models in practice. Originality/value – This paper is a must read for IC researchers wanting to embark on public sector research. The paper outlines how public sector IC research has developed, offers critique and outlines future opportunities for research that has potential impact, rather than concentrating on already well-researched contexts.

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