scholarly journals Influence of Creditor Stakeholder Pressure, Media Coverage and Industry Groups on Quality of Social and Environmental Disclosure in Indonesian Companies

2020 ◽  
Vol 7 (1) ◽  
Author(s):  
Lilis Suryani ◽  
Luk Luk Fuadah ◽  
Yusnaini Yusnaini
Keyword(s):  
Media Coverage ◽  
Environmental Disclosure ◽  
Stakeholder Pressure ◽  
Social And Environmental Disclosure

scholarly journals The effect of social and environmental disclosure on companies’ market value

2015 ◽  
Vol 19 (1) ◽  
pp. 61-84 ◽  
Author(s):  
Jocelyn Husser ◽  
Frédérique Evraert-Bardinet
Keyword(s):  
Market Value ◽  
Environmental Disclosure ◽  
Social And Environmental Disclosure ◽  
Short And Long Term ◽  
Corporate Social ◽  
Long Term Performance ◽  
Term Performance ◽  
The Relationship

The research looks at the relationship between market value, accounting fundamentals and companies’ Corporate Social Responsibility (CSR) and Sustainable Development (SD) disclosures for the years 2007-2008. This article uses social and environmental scores derived from a structural analysis chart based on 120 companies’ reports. The results show that investors measure a company’s short-term performance using information about the quality of the company’s environmental management. At the same time, a company’s social disclosure concerning the quality of employee management influences short and long-term performance.

Quality of Corporate Communication in a Sustainable Environment

2015 ◽  
pp. 211-237
Keyword(s):  
Environmental Disclosure ◽  
Financial Reports ◽  
Dialogic Communication ◽  
Corporate Transparency ◽  
Corporate Reporting ◽  
Sustainable Environment ◽  
Social And Environmental Disclosure ◽  
Main Determinants ◽  
The Impact

In this chapter the focus of research is on analyzing the quality of information disclosed by companies. Financial and non-financial reports are considered important communication tools which can ensure greater corporate transparency and can enable a better engagement with stakeholders. Through an empirical study, it is shown how corporate reporting objective interacts with social and environmental factors in reconsidering traditional disclosure during crisis period. Possible associations, between the quality of social and environmental disclosure and the size of the company, are tested. The results show that the impact of global crisis on reporting social and environmental information is extremely powerful. It signals an upward trend of pushing companies to provide to their stakeholders comprehensive, integrated, and certified information on sustainability of their activities. The stakeholders' needs and requirements are the main determinants for companies to expand the unilateral reporting process, creating support for the development of dialogic communication, as a tool for knowledge transfer. A critical analysis for various aspects to which they address and a debate of those aspects in the context of usefulness to stakeholders are conducted.

Social and environmental disclosure of the largest companies in Brazil’s agribusiness sector

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
José Alexandres Dos Santos ◽  
Rosamaria Moura-Leite ◽  
Matheus Wemerson Gomes Pereira ◽  
Marta Pagán
Keyword(s):  
Social Responsibility ◽  
Voluntary Disclosure ◽  
Production Systems ◽  
International Markets ◽  
Environmental Disclosure ◽  
Content Type ◽  
Confirmatory Factor ◽  
Social And Environmental Disclosure ◽  
The Impact

Purpose Brazil’s agribusiness sector is an acknowledged and relevant player in international markets. Companies operating in this industry have been closely observed by society with increasingly critical judgment relating to production systems and the impact of these companies. In this context, this study aims to assess the voluntary disclosure of social and environmental information of Brazilian agribusiness companies and test the determinant factors. Design/methodology/approach The research hypotheses are based on stakeholder theory, legitimacy theory and results from social and environmental disclosure studies. Confirmatory factor analysis was adopted to build the dependent variables, and the Tobit model was used for hypotheses testing. The sample includes the 150 largest agribusiness companies in Brazil. Findings The results show that the disclosure measures of agribusiness companies differ by segment and that internationalization, negative media exposure and pollution are critical factors in increased voluntary social and environmental disclosure. Practical implications Knowledge about the determinants and quality of voluntary disclosure is key in driving social responsibility policies. In addition, they are useful to executives for the preparation of social responsibility and environmental reports. Originality/value The results of this study contribute to the literature on voluntary social and environmental disclosure by providing information on an important but poorly studied sector, namely, agribusiness in Brazil.

Responding to “Discrediting” Events: Annual Report Disclosure Responses to Environmental Fines

2002 ◽  
Vol 2 (1) ◽  
pp. 22-40 ◽  
Author(s):  
Hussein Warsame ◽  
Cynthia V. Simmons ◽  
Dean Neu
Keyword(s):  
Impression Management ◽  
Annual Report ◽  
Annual Reports ◽  
Matched Pair ◽  
Disclosure Quality ◽  
Publicly Traded ◽  
Environmental Disclosure ◽  
Environmental Disclosures ◽  
Disclosure Responses

In this study we consider how a discrediting event such as an environmental fine influences the quality of environmental disclosures in subsequent annual reports. Starting from prior work in the areas of impression management along with environmental and social responsibility disclosures, we propose that environmental disclosures provide organizations with a method of “managing” such discrediting events. Using a matched-pair sample of publicly traded Canadian companies that have been subject to environmental fines and those that have not; we analyze changes in pre-fine and post-fine environmental disclosure quality. After controlling for firm-specific characteristics, the provided results are consistent with this explanation.

scholarly journals Sins for some, virtues for others: Media coverage of investment banks’ misconduct and adherence to professional norms during the financial crisis

2018 ◽  
Vol 72 (9) ◽  
pp. 1436-1463 ◽  
Author(s):  
Thomas J Roulet
Keyword(s):  
Financial Crisis ◽  
Initial Public Offerings ◽  
Media Coverage ◽  
Investment Banks ◽  
Professional Misconduct ◽  
Public Offerings ◽  
Professional Norms ◽  
The Face ◽  
Corporate Customers

Why does professional misconduct persist in the face of media scrutiny? In this study, we explain how professional norms can be at odds with societal norms and how the behaviours they trigger can be perceived as misconduct. Most audiences tend to disapprove of wrongdoings, but specific stakeholders may interpret this disapproval as an indication of the focal organization’s level of adherence to professional norms. Building on mixed methods, we explore the case of the investment banking industry during the financial crisis and suggest that corporate customers were favourably biased by the reporting of banks’ misconduct in the print media as they linked it to the banks’ quality of service. We capture the extent to which banks are associated with misconduct, signalling their adherence to negatively perceived professional norms. We then look at how such signalling affects the likelihood for banks to be invited into initial public offerings syndicates. Our findings show that the more banks are disapproved of for their wrongdoings, the more likely they are to be selected to join a syndicate. This study suggests that the coverage of misconduct can actually act as a positive signal providing banks with incentives to engage in what is broadly perceived as professional misconduct.

scholarly journals Integration Level of Social Environmental Disclosure (SED) Between The Global Reporting Initiative(GRI)- Sustainability Reporting and The International Integrated Reporting Council (IIRC) Reporting Among European Companies

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Suzila Mohamed Yusof ◽  
Nazaria Md Aris ◽  
Nurul Syuhada Zaidi
Keyword(s):  
Business Strategy ◽  
Research Question ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Critical Approach ◽  
Integrated Reporting ◽  
Environmental Disclosure ◽  
Social And Environmental Disclosure ◽  
Social Environmental ◽  
International Integrated Reporting Council

This critical approach study examines the social and environmental disclosure (SED) between Sustainability Reporting (SR) and Integrated Reporting (IR) among European companies. The research question is to examine the integration level of SED within SR and IR. Applying the critical text analysis method, the GRI G3 guidelines were used to examine a sample of ten European companies. The reports for the selected companies must incorporate fully applied IR without producing any more SR in order to analyse the validity of the data. This study has discovered that there is less integration of SED in IR than SR. It is apparent that the IR approach is more towards the primary groups (investors) rather than other stakeholders, society and the environment as a whole. Hence, IR is only a mirror of sustainability for business strategy. Therefore, IR needs to engage reports with other stakeholders to sustain long-term growth.

scholarly journals Indonesia: Train journalists to write about reproductive health

2001 ◽  
Author(s):  
Keyword(s):  
Reproductive Health ◽  
Media Coverage ◽  
Background Information ◽  
Government Control ◽  
Project Staff ◽  
News Stories ◽  
Research Findings ◽  
The Media ◽  
And Training

After government control over the media was liberalized in 1998, Indonesian journalists had a new mandate to explore new issues and foster public debate. Several studies had found evidence that women’s health worsened from 1997–99, yet media coverage of this topic was limited. To increase press coverage of reproductive health (RH) topics, the Population Council conducted an 18-month media project in collaboration with the State Ministry for Women’s Empowerment and other key agencies. The project focused on improving RH knowledge and reporting skills among 22 print journalists. Project staff monitored RH coverage in 22 major newspapers, magazines, and tabloids. After Indonesian journalists received background information and training on RH issues, the quality of their coverage improved. However, as noted in this brief, continued efforts are needed to provide media representatives with ideas for news stories and feature articles and training in use of research findings.

Impression Management in Sustainability Reports: An Empirical Investigation of the Use of Graphs

2012 ◽  
Vol 12 (1) ◽  
pp. 16-37 ◽  
Author(s):  
Charles H. Cho ◽  
Giovanna Michelon ◽  
Dennis M. Patten
Keyword(s):  
Public Relations ◽  
Impression Management ◽  
Environmental Performance ◽  
Social Performance ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Environmental Disclosure ◽  
Social And Environmental Disclosure ◽  
Sustainability Reports ◽  
Social And Environmental Performance

ABSTRACT The purpose of this paper is to investigate whether firms use graphs in their sustainability reports in order to present a more favorable view of their social and environmental performance. Further, because prior research indicates that companies use social and environmental disclosure as a tool to reduce their exposure to social and political pressures (the legitimacy argument), we also examine whether differences in the extent of impression management are associated with differences in social and environmental performance. Based on an analysis of graphs in sustainability reports for a sample of 77 U.S. companies for 2006, we find considerable evidence of favorable selectivity bias in the choice of items graphed, and moderate evidence that where distortion in graphing occurs, it also has a favorable bias. Our results regarding the relation between impression management and performance are mixed. Whereas we find that graphs of social items in sustainability reports for companies with worse social performance exhibit more impression management, no significant relation between environmental performance and impression management in the use of environmental graphs is found. Overall, our results provide additional evidence that corporate sustainability reporting, as it currently exists, appears to be more about fostering positive public relations than providing a meaningful accounting of the social and environmental impacts of the firm.

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