scholarly journals Whether or Not Indonesia-Based Companies Consider Anti-Corruption Acts Important as Its Countrymen do

2020 ◽  
Vol 16 (1) ◽  
pp. 35
Author(s):  
Paulina Permatasari ◽  
Felix Wijaya Indra Putra ◽  
Vania Natasha
Keyword(s):  
Content Analysis ◽  
Economic Aspect ◽  
Sensemaking Theory ◽  
Sensitive Issue ◽  
Highly Sensitive ◽  
Sustainability Reports ◽  
Sustainability Accounting ◽  
Democratic Country

<p class="Author"><span lang="EN-GB">In Indonesia, the act of corruption is a prevalence. Anti-corruption acts have been waged for years, yet the problem of corruption remains unresolved. The rising awareness on sustainability accounting urges many companies to support anti-corruption acts. Whether or not these companies support is a different issue. Although GRI Standards view anti-corruption acts as an economic aspect, the corruption is an act of defiling the society’s trust and constitutes as a highly sensitive issue in a democratic country such as Indonesia. This study applies sensemaking theory to determine that Indonesia-based companies should have supported the anti-corruption acts and disclose them in their sustainability reports. A thorough content analysis on the sustainability reports of 80 Indonesia-based companies has been conducted with a view to finding disclosures of anti-corruption acts. The result shows that most of these companies do not disclose their anti-corruption acts. In a sensible sense, the commitments to supporting anti-corruption acts by companies result in the disclosure of such anti-corruption acts. The finding evidences how Indonesian company are still lacking in acts against corruption.</span></p>

scholarly journals Sustainability Accounting and Competitive Advantage of Quoted Companies in Nigeria

2020 ◽  
Vol 10 (2) ◽  
pp. 119
Author(s):  
Ishola Rufus Akintoye ◽  
Oluwasikemi Janet Taiwo ◽  
Babatunde Ayodeji Owolabi
Keyword(s):  
Content Analysis ◽  
Competitive Advantage ◽  
Joint Effect ◽  
Hausman Test ◽  
Listed Firms ◽  
Secondary Sources ◽  
Ex Post ◽  
Ex Post Facto ◽  
Sustainability Reports ◽  
Sustainability Accounting

This study examined the effect of sustainability accounting on competitive advantage of quoted companies in Nigeria. The study adopted ex-post facto research design with 167 listed firms as the population. 28 quoted firms were chosen with the use of purposive sampling. Data from 2009 to 2018 were obtained from secondary sources. Content analysis was employed as a tool to analyze the disclosures in sustainability reports. Models were estimated using the Hausman test. The findings of the study shows that sustainability accounting measures have a significant joint effect on change in turnover and market share with Prob. (F-stat) of 0.03533<0.05 and 0.0000<0.05 respectively. Therefore, concludes that sustainability accounting has a significant effect on competitive advantage since practicing and accounting for sustainability will create reputational benefit for the companies.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

Corporate Sustainability Indicators In Banking Sector

2014 ◽  
Vol 1 (1) ◽  
pp. 581-584
Author(s):  
Dumitrascu Mihaela ◽  
Ileana Ciutacu ◽  
Iulian Vasile Săvulescu
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Banking Sector ◽  
Corporate Sustainability ◽  
Sustainability Indicators ◽  
Global Reporting Initiative ◽  
Future Research ◽  
Group Level ◽  
Industry Sector ◽  
Sustainability Reports

AbstractThe purpose of this paper is to see the situation regarding the indicators from the Sustainability Reports. For this we use a qualitative research, a content analysis of these reports. Our sample is composed by the banks that develop their activity in our country for which we analysed the last year reports at group level. We choose only an industry sector to obtain the homogeneity of the sample. The findings reveal a number of 86 indicators, which were used in these reports. We analyzed the Global Reporting Initiative (GRI) indicators used by 12 companies. The most reported indicators are EN4, EN8, LA1, LA10, while the last reported indicators are E5, E10 E13 E15, EN20, EN21, EN23, EN27, HR9, HR10 The results obtained are important for future research in this area, for both managers and researchers.

scholarly journals Prioritization of Workplace Practices: Evidence from Islamic financial institutions

2016 ◽  
Vol 1 (1) ◽  
pp. 401
Author(s):  
Faizah Darus ◽  
Haslinda Yusoff
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Financial Institutions ◽  
Publishing House ◽  
Workplace Environment ◽  
Islamic Financial Institutions ◽  
International Publishing ◽  
Sustainability Reports ◽  
Workplace Practices ◽  
Corporate Social

The aim of this study is to examine the prioritization of workplace practices among Islamic financial institutions in Malaysia for 2012. A content analysis of the annual and sustainability reports were carried out to examine the extensiveness of disclosure relating to information on workplace practices. An Islamic workplace index was used to evaluate the workplace disclosure. The results of the study revealed that skill enhancement and employees-management engagement were the focus for workplace environment among Islamic financial institutions. Particularly, information relating to incentives and bonuses were found to be the most extensively disclosed information.© 2016. The Authors. Published for AMER ABRA by e-International Publishing House, Ltd., UK. Peer–review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies, Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia.Keywords: Workplace environment; Islamic financial institutions; corporate social responsibility; Malaysia.

scholarly journals Die Rechtsstellung des angemeldeten Verbrauchers in der Musterfeststellungsklage

2021 ◽  
Author(s):  
Adrian E. Oehmig
Keyword(s):  
Civil Procedure ◽  
Binding Effect ◽  
Sensitive Issue ◽  
Highly Sensitive

Subject of the thesis is primarily the constitutional admissibility of the binding effect pursuant to Section 613 of the German Code of Civil Procedure (ZPO), in particular with regard to the legal hearing of registered consumers. Under this aspect the applicability of the procedural institutes of the change of action and the counterclaim in the model declaratory action (Musterfeststellungsklage) is examined in the further course, which according to the opinion of the author require a very restrictive application in the proceedings of the qualified institution. Lastly, the highly sensitive issue of the liability of the qualified institution for inadequate conduct of proceedings in the model declaratory action is addressed.

scholarly journals Sustainability with (out) compromise: how companies perceive, manage, and communicate trade-off decisions in the practice of corporate sustainability

2021 ◽  
Author(s):  
Merriam Haffar
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Phase Iii ◽  
Strategic Choices ◽  
Trade Off ◽  
Organizational Cognition ◽  
Trade Offs ◽  
Archival Documents ◽  
Sustainability Reports ◽  
Latent Content

The practice of corporate sustainability is beset with compromise; it involves inevitable trade-offs across competing objectives and across a range of stakeholders and time horizons. These trade-offs create tension points that present the company with strategic choices that ultimately shape its overall approach to sustainability. Accordingly, trade-offs constitute a material aspect of a company’s sustainability practice, and ought to be disclosed in sustainability reports. The purpose of this research is therefore to understand how companies perceive, manage, and report on these critical trade-off decisions in the practice of sustainability. To achieve this objective, this dissertation conducted a study in three phases. In Phase I, this study conducted a review and content analysis of the trade-off literature through the lens of the natural resource-based view of the firm. Through this process, this study proposed a hierarchical framework for the analysis of trade-offs based on their root tensions, their interconnections, and their connection to sustainability synergies. In Phase II, this study used an organizational cognition perspective to posit that companies perceive and respond to these trade-off decisions in ways that reflect the company’s underlying sustainability logic. To explore this link, this study performed a content analysis of interviews with sustainability managers, as well as archival documents. This study found that companies with an instrumental logic saw trade-offs as binary and resolved them by counterbalancing the ‘lose’ dimension with ‘wins’ elsewhere. In contrast, companies with an integrative logic saw trade-offs as non-binary, and resolved them through an iterative, risk-based approach. Finally, in Phase III, this study used a legitimacy perspective to determine whether companies are disclosing these trade-offs in their sustainability reports. To do so, this study analyzed sustainability reports and interviews with sustainability managers using content analysis. This study found that 92% of all reporting companies had encountered sustainability trade-offs but had not disclosed them in their reports. Evidence of these accounts were nevertheless present in the implicit (or latent) content of the reports. These findings highlight the negative light in which many companies perceive trade-offs, and the legitimacy threat that their disclosure poses.

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.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

scholarly journals Sustainable Practices in Logistics Systems: An Overview of Companies in Brazil

2019 ◽  
Vol 11 (15) ◽  
pp. 4140 ◽  
Author(s):  
Vitor Martins ◽  
Rosley Anholon ◽  
Osvaldo L. G. Quelhas ◽  
Walter Filho
Keyword(s):  
Content Analysis ◽  
Review Of The Literature ◽  
Sustainable Practices ◽  
Logistics Systems ◽  
Sustainability Reports ◽  
Sustainability Practices

The main purpose of this article is to present an overview of the applications of sustainable practices in logistic operations performed by Brazilian companies. To reach this objective, the following steps were carried out: (1) a review of the literature on logistics systems and sustainability in logistics activities; (2) the collection of sustainability reports published by companies that perform logistics operations, which are recognized in Brazil; (3) a content analysis of the reports collected and (4) a discussion of the results, cross-checked with the literature and the extrapolation of conclusions. It was possible to identify 22 sustainable practices, and these practices were grouped into five macro areas. The authors of this paper believe that the findings presented here can be useful for professionals and researchers in the implementation of sustainability practices in logistics systems.

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