scholarly journals A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach

2020 ◽  
Vol 4 (2) ◽  
pp. 249
Author(s):  
Paulina Permatasari ◽  
Juniati Gunawan ◽  
Magdi El-Bannany
Keyword(s):  
Content Analysis ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Comprehensive Approach ◽  
Future Studies ◽  
Quality Principles ◽  
Quality Of Reports ◽  
Sustainability Reports ◽  
Comprehensive Measurement

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 

Sustainability reports in Brazil through the lens of signaling, legitimacy and stakeholder theories

2017 ◽  
Vol 13 (1) ◽  
pp. 95-110 ◽  
Author(s):  
Hong Yuh Ching ◽  
Fábio Gerab
Keyword(s):  
Information Asymmetry ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Two Dimensions ◽  
Social Dimensions ◽  
Content Type ◽  
Environmental Dimension ◽  
Sustainability Reports ◽  
Corporate Social

Purpose The purpose of this paper is to extend the applicability of stakeholder, legitimacy and signaling theories by examining to what extent proactive corporate social responsibility disclosures are interrelated to attempt to gain and maintain legitimacy, to gain support of the stakeholders and to reduce information asymmetry. Design/methodology/approach To test the theoretical arguments, a longitudinal approach over a five-year period of 145 companies’ sustainability reports and statistical analysis was applied to investigate the evolution of their quality. Findings The results show a significant increase in the quality of sustainability reporting, and the experience gained while writing these reports can contribute to this. Based on signaling and legitimacy theories, this paper suggests that improvement in sustainability reporting quality acts as an important signal to gain legitimacy in case of information asymmetry during the legitimacy process. Th disclosure for economic and social dimensions is better than that of the environmental dimension, and the improvement in quality over time is the because of synergies and interlinkages more between these two dimensions of sustainability, and to a lesser extent because of the environmental dimension. Practical implications Firms should view investing in sustainability reporting disclosure as a strategy for obtaining business legitimacy. Originality/value The results of this paper are of interest for several reasons: extend and broaden the use of signaling in studying its use on sustainability reporting; the use of three theories is an appropriate framework for empirical analysis of sustainability reporting disclosure quality in Brazil; and add to the scarce evidence of sustainability reporting in Brazil.

scholarly journals SUSTAINABILITY REPORTING IN THE NORDIC REAL ESTATE COMPANIES: EMPIRICAL EVIDENCE FROM FINLAND

2018 ◽  
Vol 24 (1) ◽  
pp. 51-63 ◽  
Author(s):  
Anahita RASHIDFAROKHI ◽  
Saija TOIVONEN ◽  
Kauko VIITANEN
Keyword(s):  
Content Analysis ◽  
Real Estate ◽  
Sustainability Reporting ◽  
Current Status ◽  
Quality Of Information ◽  
Real Estate Sector ◽  
Legal Risks ◽  
The Common ◽  
Sustainability Reports

The purpose of our study was to investigate the content of sustainability reporting issued by real estate sector. Content analysis was employed to identify the strengths and weaknesses of sustainability information provided by sample companies. The content analysis structure considered both quantity and quality of information simultaneously. Our results show an inconsistency in the form, extent and quality of sustainability reports. In addition, our findings recognise a lack of clear approach to embrace materiality, external assurance, and further engagement of stakeholders in the sample reports. It seems that most of the sample companies were engaged in issuing sustainability reports to fulfil the legislative requirement and avoiding financial or legal risks. Our study provides information on the current status of sustainability reporting to real estate professionals. In addition it contributes in decreasing the financial and legal risks, and increasing the corporate reputational capital, by revealing the common weaknesses prevalent in the sustainability reports.

scholarly journals Determinants of sustainability reporting: An empirical research on Vietnamese Listed companies

2018 ◽  
Vol 2 (2) ◽  
pp. 62-73
Author(s):  
Hoang Thi Mai Khanh ◽  
Nguyen Anh Tuan
Keyword(s):  
Content Analysis ◽  
Empirical Evidence ◽  
Firm Size ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Listed Companies ◽  
Analysis Method ◽  
Content Analysis Method ◽  
Wide Range ◽  
Sustainability Reports

This research aims at providing some empirical evidence on determinants of sustainability reporting in Vietnam. A sample of 99 sustainability reports published by listed companies for the year of 2016 was obtained and further analysed by employing content analysis method to construct sustainability reporting index for each company. The study used a wide range of variables to examine hypotheses developed. Firm size, gross profit margin and, export status are found to significantly positively associate with sustainability reporting quality.

scholarly journals Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies

2017 ◽  
Vol 33 (5) ◽  
pp. 1023-1034 ◽  
Author(s):  
Tarmizi Achmad ◽  
Faisal Faisal ◽  
Muhammad Bahrul Ulum
Keyword(s):  
Content Analysis ◽  
Sustainability Reporting ◽  
Quality Score ◽  
T Test ◽  
Accounting Firms ◽  
Important Thing ◽  
Nature Of Information ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to investigate how the quality of assurance statement varies among the different assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of assurance statement differs among various assurance providers. The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, non-accounting assurance providers (consultant) value higher than accounting firms for all aspects of report content (reporting format, assurance procedures and recommendations and opinion).  The implication of this finding suggests that the company not only to consider the reputation of the assurance provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite the growing interest research in assurance, this study is one of the few studies that measure assurance quality by content analysis.

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.

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 The Effectiveness of Dog Population Management: A Systematic Review

Animals ◽  
2019 ◽  
Vol 9 (12) ◽  
pp. 1020 ◽  
Author(s):  
Lauren M. Smith ◽  
Sabine Hartmann ◽  
Alexandru M. Munteanu ◽  
Paolo Dalla Villa ◽  
Rupert J. Quinnell ◽  
...  
Keyword(s):  
Systematic Review ◽  
Reporting Quality ◽  
Fertility Control ◽  
Population Management ◽  
Future Studies ◽  
Strength Of Evidence ◽  
Worldwide Population ◽  
Sample Size Calculations ◽  
Quality Study

The worldwide population of domestic dogs is estimated at approximately 700 million, with around 75% classified as “free-roaming”. Where free-roaming dogs exist in high densities, there are significant implications for public health, animal welfare, and wildlife. Approaches to manage dog populations include culling, fertility control, and sheltering. Understanding the effectiveness of each of these interventions is important in guiding future dog population management. We present the results of a systematic review of published studies investigating dog population management, to assess: (1) where and when studies were carried out; (2) what population management methods were used; and (3) what was the effect of the method. We evaluated the reporting quality of the published studies for strength of evidence assessment. The systematic review resulted in a corpus of 39 papers from 15 countries, reporting a wide disparity of approaches and measures of effect. We synthesised the management methods and reported effects. Fertility control was most investigated and had the greatest reported effect on dog population size. Reporting quality was low for power calculations (11%), sample size calculations (11%), and the use of control populations (17%). We provide recommendations for future studies to use common metrics and improve reporting quality, study design, and modelling approaches in order to allow better assessment of the true impact of dog population management.

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 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.

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