scholarly journals Water-related sustainability reporting practices amongst South African mining and non-mining corporations

2021 ◽  
Vol 12 (1) ◽  
pp. 112-123
Author(s):  
Nadia Latiff ◽  
Ferina Marimuthu
Keyword(s):  
South African ◽  
Water Resource Management ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Average Score ◽  
Future Research ◽  
Responsible Investment ◽  
Reporting Practices ◽  
Mining Companies ◽  
Selection Of

Globally, water resource management has emerged as an important research area and is acknowledged as a crucial factor in achieving sustainable development goals. Despite its significance, water-related sustainability disclosures regarding water and water-related risks among companies are alarmingly weak. Many companies are not effectively measuring, managing, and disclosing their water-related risks. Hence, this paper aims to analyze water-related reporting and disclosure requirements of a sample of ten South African mining and non-mining companies with a high water profile, listed on the JSE Socially Responsible Investment Index. The companies’ level of compliance on water disclosure was assessed based on their reporting in the integrated and or annual reports. The findings revealed that sampled five mining companies performed poorly in terms of disclosure across the frameworks of awareness, disclosure, management, and leadership. On the other hand, the selection of five non-mining companies grasped the severe effect of the water crisis on their businesses and performed better in all the framework categories. The average score for the selection of mining companies was 65% compared to the 93% for the non-mining companies. Stakeholders need to focus on water governance processes that require improvement to enable the stakeholders to make better decisions on water management; subsequently, this is an area that needs to be addressed in future research.

scholarly journals Investigating supply chain sustainability in South African organisations

2018 ◽  
Vol 12 ◽  
Author(s):  
Gabrielle Niehaus ◽  
Heinrich W. Feiboth ◽  
Leila L. Goedhals-Gerber
Keyword(s):  
Supply Chain ◽  
South African ◽  
Carbon Tax ◽  
Statistical Tests ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Sustainable Supply Chain ◽  
Reporting Practices ◽  
Sustainability Practices ◽  
The Impact

Background: The need for sustainable supply chain management has become a necessity given the growing impact of climate change and global warming. The South African (SA) government is planning to implement a carbon tax in the future, which will present financial challenges for organisations already facing social and environmental difficulties.Objectives: The main objective of this article was to investigate the current sustainability reporting practices in supply chains of SA organisations. The focus was specifically on the supply chain sustainability practices of organisations listed in selected sectors on the Johannesburg Stock Exchange (JSE). A secondary objective was to investigate preparation efforts by SA companies for the impending carbon tax.Method: Data collected from sustainability and integrated annual reports of organisations in the sample were analysed using non-parametric statistical tests to compare sectors on the JSE and to compare companies listed on the socially responsible investment (SRI) Index with those that are not.Results: The results showed that there is insufficient data for some of the sectors; however, there are differences in the supply chain and sustainability practices for the remaining sectors. There are also differences in these practices between SRI and non-SRI companies. The research also showed that companies are discussing important concepts relating to the implementation of the impending carbon tax.Research impact: SA organisations need to increase their focus on sustainable supply chain practices. Further investigation into the preparation efforts of companies to reduce their emissions and/or footprint and mitigate the impact of the impending carbon tax is necessary.

Impact of Sustainability Reporting on Firm Performance of Companies in India

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
Priyanka Garg
Keyword(s):  
Environmental Sustainability ◽  
Rural Livelihoods ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Marginal Lands ◽  
Great Ability ◽  
Reporting Practices ◽  
Long Run ◽  
Short Run ◽  
Core Idea

The core idea of sustainability is that current decisions should not impair the prospects for maintaining or improving future living standards (Repetto, 1986). GRI (2006) defined sustainability as meeting the needs of the present without compromising the ability of future generations to meet their needs. The challenges of sustainable development are many and it is widely accepted that organizations have not only a responsibility but also a great ability to exert positive change on the state of the worlds economy, and environmental and social conditions. Further, the issue of environmental sustainability is intertwined with that of poverty and inequity. The causative relationship runs both ways- increased poverty and loss of rural livelihoods accelerates environmental degradation as displaced people put greater pressure on forests, fisheries, and marginal lands. The present study has made an attempt to investigate the relationship between sustainability reporting and financial performance of companies in India. Data have been collected with the help of annual reports of selected companies and Prowess Database. Collected data have been analyzed with the help of SPSS 16.0. The study shows that sustainability reporting practices of companies has improved over the time. Further, research reveals that sustainability reporting practices of a firm impact its performance negatively in short run while positively in long run.

How do public companies respond to national challenges through sustainability reporting? – The case of Sri Lanka

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dinithi Dissanayake ◽  
Carol A. Tilt ◽  
Wei Qian
Keyword(s):  
Sri Lanka ◽  
Developing Country ◽  
National Level ◽  
National Development ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Structured Interviews ◽  
Content Type ◽  
Integrative Social Contracts Theory ◽  
Reporting Practices

Purpose The purpose of this paper is to explore how sustainability reporting is shaped by the global influences and particular national context where businesses operate. Design/methodology/approach The paper uses both content analysis of published sustainability information and semi-structured interviews with corporate managers to explore how sustainability reporting is used to address unique social and environmental challenges in a developing country – Sri Lanka. The use of integrative social contracts theory in investigating sustainability reporting offers novel insights into understanding the drivers for sustainability reporting practices in this particular country. Findings The findings reveal that managers’ perceptions about usefulness of sustainability reporting, local contextual challenges and global norms influence the extent to which companies engage in sustainability reporting and the nature of sustainability information reported. In particular, Sri Lankan company managers strive to undertake sustainability projects that are beneficial not only to their companies but also to the development of the country. However, while company managers in Sri Lanka are keen to undertake sustainability reporting, they face different tensions/expectations between global expectations and local contextual factors when undertaking sustainability projects and reporting. This is also showcased in what is ultimately reported in company annual reports, where some aspects of sustainability, e.g. social, tend to focus more on addressing local concerns whereas other disclosures are on issues that may be relevant across many contexts. Research limitations/implications Important insights for government and other regulatory authorities can be drawn from the findings of this study. By capitalising on the strong sense of moral duty felt by company managers, policymakers can involve the business sector more to mitigate the social and environmental issues prevalent in Sri Lanka. The findings can also be used by other developing countries to enable pathways to engage with the corporate sector to contribute to national development agendas through their sustainability initiatives and projects. Originality/value While the usual understanding of developing country’s company managers is that they try to follow global trends, in Sri Lanka, this research shows how managers are trying to align their responsibilities at a national level with global principles regarding sustainability reporting. Therefore, this paper highlights how both hypernorms and microsocial rules can interact to define how company managers undertake sustainability reporting in a developing country.

scholarly journals The Lexicon of Public Sector Reform in New Zealand 1984 - 1994

2021 ◽  
Author(s):  
◽  
Katherine Jane Quigley
Keyword(s):  
New Zealand ◽  
Public Sector ◽  
Figurative Language ◽  
Annual Reports ◽  
Future Research ◽  
Economic Changes ◽  
Revolutionary Era ◽  
The Public ◽  
Google Search ◽  
Selection Of

<p>This is a study of the lexical effects on New Zealand English of the legal, social and economic changes brought about by the fourth Labour government and its successor during the decade from 1984 - 1994, during which period the New Zealand public sector was radically reformed. In order to carry out this study a corpus of approximately five million written words was compiled, consisting of three parallel sets of documents from four domains of use in the public sector. Chapter One provides the rationale for scoping the study both to this particular ten-year period and to the lexis of four particular government departments, namely The Treasury and the Ministries of Social Welfare, Health and Education. A review of previous related work in the field of lexicography, and the aims and specific research questions which motivated the study, are located at the end of this first chapter. Chapter Two explains the reasons behind the selection of three particular documents for use as data sources: the Annual Reports, the annual Corporate Plans, and the triennial Briefings to the Incoming Government. This chapter also describes the methodology used to determine words for inclusion in the glossary which is located in Appendix I. The advantages and pitfalls of the Google search method are discussed, as are the approaches taken to dealing with multiword units, proper nouns, abbreviations and words of Maori origin. The construction and arrangement of the glossary are explained here, including the basis for selection of citations. In Chapter Three an overview of each ministry's dataset is given in terms of its linguistic characteristics, and the results of the study are described. The penultimate chapter catalogues the discovery of a rich vein of figurative language throughout the documents of the New Zealand Treasury, as evidenced by varied and extended metaphors used to express economic concepts. This chapter gives a brief account of metaphor theory and discusses the methodology used for identification of metaphors in the dataset. The fifth and final chapter of this study sums up the overall findings and points the way towards useful future research in this field. A major part of this study consists of the aforementioned lexicon in Appendix I of New Zealand-specific words from these domains and their illustrative citations. This lexicon is a record of the NZE words used in a particular dataset in the public sector of New Zealand. It amounts to approximately 260 entries supported by 660 citations, which were collected via an exhaustive data search of three types of government document over one decade. These terms are not new in the sense that they first appeared in NZE during the decade of this study, but approximately two-thirds of them are new in the sense that they do not appear in any dictionary of English. This collection of terms constitutes a cultural and historical archive, which records the distinctive identity of New Zealand's public sector as it underwent a revolutionary era of profound political and economic change.</p>

CSR and sustainability reporting practices in India: an in-depth content analysis of top-listed companies

2019 ◽  
Vol 15 (8) ◽  
pp. 1033-1053 ◽  
Author(s):  
Priyanka Aggarwal ◽  
Ajay Kumar Singh
Keyword(s):  
Content Analysis ◽  
Firm Size ◽  
Ownership Structure ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Reporting Practices ◽  
Industry Type

Purpose The purpose of this paper is to comprehensively analyze the corporate social responsibility (CSR) and sustainability reporting (SR) practices of Indian companies in terms of disclosure quantity and quality, and to investigate the differences in SR practices by SR dimension, industry, ownership structure, firm size and profitability. Design/methodology/approach Data are collected from annual reports/business responsibility reports (BRR)/CSR/sustainability reports of 60 top-listed companies in India. A comprehensive sustainability reporting index is developed. Content analysis technique is used. Inter-coder reliability is established. Findings Altogether, 18 items of the index are not disclosed by the majority of companies in India. SR quality is found significantly lower than the SR quantity. Moreover, SR practices significantly differ by dimension/category, industry-type and firm-size but are not influenced by ownership structure. However, the study fails to establish any conclusive relationship between SR and profitability. Practical implications The present study has several implications for corporates, practitioners, policymakers and stakeholders. The findings underscore the need for amendments in the Global Reporting Initiative guidelines and BRR framework of the Securities and Exchange Board of India to avoid patchy disclosures and ensure complete reporting by companies. Originality/value This study is among the foremost studies in India evaluating SR practices of top-listed companies in the wake of the mandatory BRR requirement from a quantitative as well as qualitative perspective using a multidimensional index.

Visualizing intellectual capital using service-dominant logic

2017 ◽  
Vol 29 (6) ◽  
pp. 1745-1768 ◽  
Author(s):  
Janet Davey ◽  
Rachael Alsemgeest ◽  
Samuel O’Reilly-Schwass ◽  
Howard Davey ◽  
Mary FitzPatrick
Keyword(s):  
Competitive Advantage ◽  
Intellectual Capital ◽  
Value Creation ◽  
Hotel Industry ◽  
Annual Reports ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Reporting Practices ◽  
Operant Resources

Purpose The purpose of this paper is to investigate intellectual capital (IC) reporting, from a service-centric approach, in the hotel industry. The strategic enhancement of value-creation and sustainable competitive advantage requires both management and measurement. Sound measurement and reporting practices enable management performance to be judged; one such practice is IC disclosure. Service-dominant (S-D) logic emphasizes that intangible operant resources, the foundation of IC, are at the core of competitive advantage. Design/methodology/approach A disclosure instrument based on S-D logic and designed specifically for the hotel industry was applied to the annual reports and sustainability reports (in English) of 30 Asian hotel companies. Content analysis measured the disclosures of dynamic IC assets typically overlooked by traditional IC disclosure instruments. Findings The majority of IC communication concerns lower-order basic operant resources. Although more than one-third of the companies’ disclosures of IC assets relate to collaborative processes and practices that support networked value-creation, most disclosures demonstrate a prevailing firm-centric orientation. IC items regarding reciprocated relationship and informational management were minimally reported. Research limitations/implications A single research approach was used. Future research could use other communication channels to triangulate. Practical implications The results highlight opportunities for hotel companies to better report their IC assets as part of their value-creating strategies. Originality/value This research is one of the first to operationalize S-D logic concerning IC. It provides a promising framework for understanding IC reporting in the hotel industry.

scholarly journals Determinant Factors Effect Environmental Disclosure and Firm Value at Mining Companies listed Indonesia Stock Exchange

2018 ◽  
Vol 68 ◽  
pp. 03015
Author(s):  
Luk Luk Fuadah ◽  
Kencana Dewi ◽  
Anton Arisman
Keyword(s):  
Firm Value ◽  
Audit Committee ◽  
Banking Sector ◽  
Annual Report ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Future Research ◽  
Environmental Disclosure ◽  
Board Size ◽  
Mining Companies

The study aim is to examine the effect from board size, board independende, audit committee, woman on board to firm value through environmental disclosure as a mediating variable. Agency theory and stakeholder theory use in this study. The sample in this study is all mining companies listing on the Indonesian Stock Exchange. Data is the 2013-2017 from the annual report. The result shows board size and board independence to environmental disclosure not significant. However, the audit committee, woman on board effect to environmental disclosure shows significant results. This is similar to the relationship between environmental disclosure and firm value shows a positive and significant result. The limitation in this study is just use sample from mining companies, and also only use annual report Future research can do this study use other type companies such as banking sector, manufacturing sector and use other report such as sustainability reporting.

scholarly journals Voluntary assurance of sustainability reporting: evidence from an emerging economy

2020 ◽  
Vol 33 (2) ◽  
pp. 391-410 ◽  
Author(s):  
Abeer Hassan ◽  
Ahmed A. Elamer ◽  
Mary Fletcher ◽  
Nawreen Sobhan
Keyword(s):  
Supply And Demand ◽  
Geographical Location ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Fiscal Year ◽  
Future Research ◽  
Content Type ◽  
Sustainability Disclosure ◽  
Signalling Theory ◽  
The Relationship

Purpose This paper aims to investigate the supply and demand side of sustainability assurance in Bangladesh. Design/methodology/approach Drawing on signalling theory, a logistic regression model is used for a sample of 100 of the largest Bangladeshi companies to study the relationships between assurance, sustainability disclosure, industry membership and reporting format. Findings Authors’ results show that companies which produce more sustainability information are more likely to get their sustainability assured, to be from non-carbon intensive industries, and are more likely to integrate their sustainability information with the financial annual reports. Authors’ results support the argument that organisations based in weaker legal environments are more likely to secure assurance as this adds to the credibility and reliability of sustainability reports. Research limitations/implications This paper has limitations which raise some issues for future research. First, the authors have covered only large companies; therefore, future research could examine the differences between small and large companies in relation to assurance. Secondly, the authors’ data consist of company sustainability disclosure information in the fiscal year 2015. Longitudinal studies are recommended to extend this research. Finally, future research could examine the moderating effects of geographical location on the relationship between assurance (and its providers) and other variables. Practical implications The findings of this paper will prove valuable to practitioners and researchers. Practitioners, including assurance providers and sustainability reporting managers will benefit from authors’ study as it covers both the demand and supply side characteristics of assurance. Researchers will benefit from the study as it investigates assurance practices in the developing country of Bangladesh. Originality/value To the best of the authors’ knowledge, this is the first study to examine both the supply and demand sides of sustainability assurance in Bangladesh. Authors also introduce reporting format when measuring the relationship between assurance and its determinant factors at micro level. The study also links assurance to signalling theory.

scholarly journals Do the Banks Comply to GRI guidelines for Sustainable Reporting Practices? Empirical Evidence from Bangladesh

2020 ◽  
Vol 2 (2) ◽  
pp. 10-30
Author(s):  
Tanmay Biswas ◽  
Moudud-Ul-Huq Syed ◽  
Brishti Chakraborty ◽  
Reshma Pervin Lima ◽  
Shakila Jahan
Keyword(s):  
Stock Exchange ◽  
Theoretical Perspective ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Public And Private ◽  
Reporting Practices ◽  
Secondary Sources ◽  
Commerce Law ◽  
Development Goals

This paper explores the degree and nature of sustainability reporting practices of listed banks in Bangladesh in compliance with the Global Reporting Initiative (GRI) guidelines. Data are gathered from annual reports through content analysis of 29 banks listed in the Dhaka   Stock   Exchange (DSE) and Chittagong Stock Exchange (CSE) for the period between 2011 and 2018. Stakeholder and legitimacy theory is the theoretical perspective underlying the study. The findings of the study revealed that 0% in 2011 and 17.14% in 2018 disclosed sustainability reports in line with GRI. On the other hand, the disclosure of sustainability information trend has increased from 32% in 2011 to 59% in 2018 considering 22 categories of information where most of the banks disclosed the highest information relating to green banking (C7) least information relating to public policy (C19). The major limitations of the study are the size of the sample, only secondary sources of data, and descriptive. This study only involved 29 listed banks in DSE and CSE. The policymakers (Bangladesh Bank, Ministry of finance, commerce, law, and environment), management of the respective organization, the NGOs, and professional accounting bodies can progress to enact and amend corporate laws for effective sustainable reporting design for the public and private entities. This research recognizes the gap of sustainable reporting practices to implement the vision of 5'ps (people, prosperity, partnership, peace, and the planet) according to UN Sustainable Development Goals (SDGs) 2030.

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