scholarly journals Looking back and moving forward: A closer look at the Dutch gender quota

2016 ◽  
Vol 5 (4) ◽  
pp. 7-15
Author(s):  
Annika Galle
Keyword(s):  
Content Analysis ◽  
The Netherlands ◽  
Annual Report ◽  
Listed Companies ◽  
Annual Reports ◽  
The Government ◽  
Gender Quota ◽  
A Company ◽  
Looking Back ◽  
Comply Or Explain

The Dutch Civil Code stipulates that, for balanced gender representation, 30% of seats on the boards of large corporations should be occupied by women. If a company does not meet this requirement, the company is compelled to be transparent in its annual report by means of the ‘comply or explain’ principle. This article analyses the application of this rule through content analysis of the annual reports of 52 listed companies in 2012 and 49 in 2013. The article discusses whether this rule has the desired effect of creating transparency on the gender quota. The conclusion is that ‘the comply or explain’ mechanism is inadequate without further measures, including sanctions. For 2012, 21% of the companies researched made no mention in their annual report of the application of the gender quota. In 2013, 18% of the companies made no mention of it. The companies that did indicate that they did not meet the quota failed to provide the required transparency. The reasons cited for not meeting the quota are nothing more than clichéd phrases, lacking any specificity. If the Netherlands wants to achieve the European and Dutch targets with the aid of the ’comply or explain’ mechanism, the government will have to introduce additional mechanisms, including sanctions - or, alternatively, steer an entirely different course.

scholarly journals Gender Quota in the Boardroom: The Dutch Approach

2015 ◽  
Vol 20 (1) ◽  
pp. 75
Author(s):  
Mijntje Luckerath-Rovers
Keyword(s):  
The Netherlands ◽  
Annual Report ◽  
Listed Companies ◽  
Civil Code ◽  
Average Percentage ◽  
Balanced Distribution ◽  
Supervisory Boards ◽  
Gender Quota ◽  
Executive Boards ◽  
Comply Or Explain

Since 2013 the Dutch Civil Code has required a minimum of 30 per cent women (and men) on both the executive and the supervisory boards of companies. The law is based on the comply or explain principle: companies that have not reached the 30 per cent target on one or other of these Boards should explain in their annual report why the seats are not evenly distributed, how the company has tried to achieve a balanced distribution of the seats and how the company intends in future to realise a balanced distribution of the seats. Research among the 87 listed companies in the Netherlands shows that the average percentage of women on supervisory boards increased to 25 per cent in 2014, but that the percentage on executive boards increased only to 6 per cent. While the 30 per cent target should have been reached by January 2016, it seems only a matter of time before a quota with sanctions will be introduced in the Netherlands.

scholarly journals Reporting about value creation – Evidence from the Netherlands

2020 ◽  
Vol 94 (7/8) ◽  
pp. 313-329
Author(s):  
Kavita Nandram ◽  
Mohamed El Harchaoui
Keyword(s):  
The Netherlands ◽  
Financial Reporting ◽  
Value Creation ◽  
Annual Report ◽  
Good Practice ◽  
Listed Companies ◽  
Annual Reporting ◽  
A Company ◽  
Insight Into

Value creation is a key element in transparent and informative reporting, as it gives a better impression of the risks and opportunities that a company faces. Companies are expected to report about value creation in their annual report under various regulations and frameworks in relation to non-financial reporting. Therefore, the aim of this study is to obtain insight into whether Dutch AEX and AMX listed companies are making any progress on reporting about value creation in their 2018 annual reporting. Our analysis shows that reporting about value creation can be more specific and companies can pay more attention to any possible destruction of value. Additionally, companies can provide better insight into the long term and other effects of their chosen strategy in their value creation models. The paper provides a number of examples of good practice as inspiration for companies.

scholarly journals Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

2017 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Pappu Kumar Dey ◽  
Mohammad Nakib ◽  
Probal Dutta
Keyword(s):  
Climate Change ◽  
Water Management ◽  
Global Warming ◽  
Content Analysis ◽  
Energy Saving ◽  
Banking Industry ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cement Industry ◽  
Annual Reports

This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.

scholarly journals Sustainability Reporting Practices: Evidence from Bangladesh

2017 ◽  
Vol 7 (2) ◽  
pp. 61
Author(s):  
Sumaiya Akhter ◽  
Pappu Kumar Dey
Keyword(s):  
Human Rights ◽  
Content Analysis ◽  
Community Development ◽  
Annual Report ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Employee Benefits ◽  
Global Reporting Initiative ◽  
Reporting Practices ◽  
Product Responsibility

The objective of this paper is to examine the nature and extent of sustainability reporting practices by the listed companies in Bangladesh. In order to fulfill this objective, the research has examined the content analysis of annual report (2015-2016) and website of the top 50 listed companies (according to market capitalization). Based on Global Reporting Initiative (GRI) G4 guidelines, the study investigates three broad areas i.e. economic, environmental and social with 40 indicators. The findings of the study demonstrate that organizations in Bangladesh address few sustainability issues. Companies focus more on community development which is 90%, followed by employment and employee benefits (67%). The level of disclosures in website is meagre where only 26% of the sample companies disclose at least one indicator. Organizations’ attention on issues like environment, human rights and product responsibility is limited in relation to other issues. The extent of disclosure is also poor that is 66% of the companies use less than 25 sentences in sustainability reporting. Moreover, only 16% of the sample companies use separate sustainability reporting section. The limited disclosures on sustainability issues may be because of voluntary sustainability reporting in Bangladesh.

scholarly journals The Effect of Performance and Corporate Governance to Risk Disclosure among Listed Companies in Malaysia

2021 ◽  
Vol 16 (1) ◽  
pp. 119-161
Author(s):  
Ag Kaifah Riyard Kiflee ◽  
◽  
Mohd Noor Azli Ali Khan ◽  
Keyword(s):  
Corporate Governance ◽  
Content Analysis ◽  
Annual Report ◽  
Listed Companies ◽  
Board Independence ◽  
Risk Disclosure ◽  
Interaction Variable ◽  
Variable Content ◽  
The Relationship ◽  
Disclosure Practice

The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia. Keywords: risk disclosure, annual report, corporate governance, interaction variable, content analysis

scholarly journals NASKAH DOKUMEN/SURAT RAJA KESULTANAN KALIMANTAN BARAT: KAJIAN STRUKTUR, PALEOGRAFI, DAN KEBAHASAAN (Royal Letter/Document of West Kalimantan Sultanate: Structure, Paleography, and Language)

Kandai ◽  
2017 ◽  
Vol 13 (1) ◽  
pp. 137
Author(s):  
Muhammad Jaruki
Keyword(s):  
Content Analysis ◽  
The Netherlands ◽  
Dutch Government ◽  
Analysis Method ◽  
West Kalimantan ◽  
Content Analysis Method ◽  
Mailing Address ◽  
The Government ◽  
Style Of Writing

Issues disclosed in the research are  the structure,  the form and style, and language aspect used in Royal Letter/Document of Pontianak Sultan, West Kalimantan Sultanate. The aim of the research is to discribe and explain structure, the style of writing of Jawi script, and the language used in the script or letter of “Sultan Pontianak, Sultan Syarif Hamid Bin Sultan Syarif U'sman Alqodri to the Government of the Netherlands”. Using content analysis method to describe the structure, style, and language contained in those scripts, and diplomatic method for manuscript editing, the edited text  produced is in accordance with the original. The analysis result shows that the script of "Letter of Agreement of the Dutch government with Pontianak Sultan, Sultan Syarif Hamid bin Sultan Syarif U'sman Alqodri" is classified as official letter which has the structure of (1) letter head, (2) opening words, (3) the contents of the letter, and (4) the date of the letter. Other parts or structure of the letter not included in the script are: mailing address, number of letters, attachments, subject, mailing address, signature, the name of the sender, and stamp. This letter is written mostly in Arabic typed riqa, taqwi, and muluqah. The language used in the script is Arabic and Dutch. The sentences structure of the manuscript however, does not comply with the language rules. 

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.

scholarly journals Practical Challenge of Content Analysis: An Illustrative Example from Recoding IC Information in the UK's Companies Annual Reports

2016 ◽  
Vol 1 (2) ◽  
pp. 71-82 ◽  
Author(s):  
Mara Ridhuan Che Abdul Rahman
Keyword(s):  
Content Analysis ◽  
Information Disclosure ◽  
Previous Method ◽  
Annual Reports ◽  
Structural Capital ◽  
Practical Challenge ◽  
Physical Assets ◽  
Pilot Sample ◽  
The Uk ◽  
A Company

Intellectual capital (IC) is believed to be more important resources to add the value of a company rather than physical assets. This gives rise to the increasing practice of reporting IC information in corporate annual report. Over the past fifteen years, considerable numbers of studies have employed content analysis to examine the extent and nature of IC information in several countries, but they presented different results. These results might partly contribute to different methods in counting information. In fact, the previous studies have been critised for not explicitly clarifying how information was recoded and counted which led to incomparable findings. Therefore, this paper firstly seeks to discuss an illustrative example of ‘sense-making‘ process in identifying, categorizing, and counting of IC information in annual reports of pilot sample company. Secondly, the method refined in the pilot study was applied over the final samples of six large companies in the UK from 1974 to 2008 The contribution of this paper is to primarily refine the previous method in recoding information, to send a message that transparency is crucial in content analysis and to facilitate method replication for future studies. Overall, this study demonstrates a marked increase in IC information disclosure was identified over the 35 years. The relational capital information disclosure was relatively more prominent over time, followed by human capital and structural capital.

Concession as a Strategic Tool for Ports Efficiency: An Assessment of the Nigerian Ports

2012 ◽  
Vol 1 (4) ◽  
pp. 214 ◽  
Author(s):  
B E. A Oghojafor ◽  
O L Kuye ◽  
G C Alaneme
Keyword(s):  
Content Analysis ◽  
Dwell Time ◽  
Annual Reports ◽  
Analysis Method ◽  
Port Operations ◽  
Content Analysis Method ◽  
System Data ◽  
Media Reports ◽  
The Government ◽  
Secondary Methods

This paper examined the problems bedeviling the operations of the Nigerian ports before the concession programme of 2006 and how well the concession has improved the performance of the Ports system. Data were collected through secondary methods such as annual reports, as well as interview and media reports.  The content analysis method was adopted in analyzing the data. The findings of the study showed that the concession may for all its worth have been able to earn more income for the government but the Authority has failed to keep its part of the contract agreement especially as it concerns the provision of the enabling environment for port operations; infrastructures were still lacking, dwell time has not substantially reduced and corruption still soared high. The paper submits that the regulators of the maritime system need to do more to ensure that it is not paying lip service to its vision of being the leading port in Africa.

Sign in / Sign up

Export Citation Format

Share Document