scholarly journals The materiality assessment and stakeholder engagement: A content analysis of sustainability reports

2019 ◽  
Author(s):  
Riccardo Torelli ◽  
Federica Balluchi ◽  
Katia Furlotti
Keyword(s):  
Content Analysis ◽  
Stakeholder Theory ◽  
Stakeholder Engagement ◽  
Research Finding ◽  
Financial Reports ◽  
Report Quality ◽  
Different Types ◽  
Sustainability Reports ◽  
High Level ◽  
Good Report

Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible relationship between the application of materiality principle in non-financial reports and the engagement of stakeholders, with a preliminary focus on different industries that are characterized by different types of stakeholder. We have subjected to a manual content analysis all the Italian listed companies that published a sustainability/integrated report in the years 2013, 2014, 2015 and 2016 following guidelines of GRI and IIRC (a total of 148 reports). The next statistical analysis highlights, as research finding, the importance of industry and above all of stakeholder engagement in the reporting process, in particular in the materiality analysis, to achieve a high level of materiality application level and a good report quality for stakeholders.

Sustainability Reporting and Sustainability in the Turkish Business Context

2017 ◽  
pp. 115-132 ◽  
Author(s):  
Tutku Seckin-Celik
Keyword(s):  
Stakeholder Theory ◽  
Sustainability Reporting ◽  
Theoretical Framework ◽  
Financial Information ◽  
Organizational Sustainability ◽  
Financial Reports ◽  
Organizational Contexts ◽  
Business Context ◽  
Reporting Practices ◽  
Sustainability Reports

Companies have started to publish social and environmental reports, in addition to their financial reports. Disclosing non-financial information takes the form of sustainability reports due to some pressures from the environment. The reasons of why organizations publish sustainability reports and benefits that can be obtained with such disclosures can be explained from institutional theory, legitimacy theory and stakeholder theory perspectives. This chapter aims to broaden the understanding about sustainability reporting. Thus, after a quick introduction with the meaning and scope of sustainability and organizational sustainability, theoretical framework for sustainability reporting practices and related studies from different organizational contexts are examined. Besides, sustainability in the Turkish business context is shortly addressed.

scholarly journals Stakeholder engagement in sustainability accounting and reporting

2018 ◽  
Vol 31 (1) ◽  
pp. 338-368 ◽  
Author(s):  
Amanpreet Kaur ◽  
Sumit Lodhia
Keyword(s):  
Public Sector ◽  
Stakeholder Theory ◽  
Stakeholder Engagement ◽  
Critical Role ◽  
Stakeholder Salience ◽  
Content Type ◽  
Reporting Process ◽  
Sustainability Reports ◽  
Sustainability Accounting

Purpose The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis. Findings The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports. Research limitations/implications This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils. Practical implications This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting. Social implications The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities. Originality/value Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.

scholarly journals Stakeholder engagement and dialogic accounting

2019 ◽  
Vol 32 (5) ◽  
pp. 1467-1499 ◽  
Author(s):  
Marco Bellucci ◽  
Lorenzo Simoni ◽  
Diletta Acuti ◽  
Giacomo Manetti
Keyword(s):  
Content Analysis ◽  
Stakeholder Engagement ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Structured Interviews ◽  
Content Type ◽  
Engagement Process ◽  
Sustainability Reports ◽  
Depth Interviews

Purpose The purpose of this paper is to explain how sustainability reporting and stakeholder engagement processes serve as vehicles of dialogic accounting (DA), a form of critical accounting that creates opportunities for stakeholders to express their opinions, and the influence of dialogic interactions on the content of sustainability reports. Design/methodology/approach Content analysis is used to investigate reports published by 299 companies that have adopted Global Reporting Initiative guidelines. This paper studies how organizations engage stakeholders, the categories of stakeholders that are being addressed, the methods used to support stakeholder engagement, and other features of the stakeholder engagement process. Companies that disclose stakeholder perceptions, the difficulties met in engaging stakeholders, and actions aimed at creating opportunities for different groups of stakeholders to interact were subjects of discussion in a series of semi-structured interviews that focus on DA. Findings Companies often commit themselves to two-way dialogue with their stakeholders, but fully developed frameworks for DA are rare. However, signs of DA emerged in the analysis, thus confirming that sustainability reporting can become a platform for DA systems if stakeholder engagement is effective. Originality/value The findings contribute to the accounting literature by discussing if and how sustainability reporting and stakeholder engagement can serve as vehicles of DA. This is accomplished via a research design that is based on in-depth interviews and content analysis of various sustainability reports.

THE QUALITY OF STAKEHOLDER ENGAGEMENT DISCLOSURES IN SUSTAINABILITY REPORTS: A PRELIMINARY STUDY FROM INDONESIA

2019 ◽  
Vol 2 (1) ◽  
pp. 85
Author(s):  
Juniati Gunawan ◽  
Rika Yudani
Keyword(s):  
Content Analysis ◽  
Stakeholder Engagement ◽  
The Public ◽  
Major Stakeholder ◽  
Preliminary Study ◽  
Sustainability Reports ◽  
A Company ◽  
Sustainability Report ◽  
Very High

The emerging of sustainability reports reflects the company's efforts in implementing greater transparency. A sustainability report reviews the company’s performances in three parameters: economic, environmental, and social, in which stakeholder engagement is one of the most important elements. However, stakeholder-engagement practices are considered still far from expectation. Information disclosed by a company is not enough to meet the information needed by the public. This study aims to determine the level of quality of stakeholder engagement disclosures in sustainability reports. The quality of disclosure was reviewed by four aspects: ‘Report Content’, ‘Stakeholder Representation’, ‘Stakeholder Engagement’, and ‘Channel and Methods of Stakeholder Engagement’. The content analysis was applied to evaluate the quality of these disclosures and to determine the class ranks of low, moderate, high, and very high. Samples were obtained from 28 sustainability reports which had been consistently published by 7 companies in Indonesia during the period of 2008-2011. The results show that the level of quality of stakeholder engagement disclosures in Indonesian sustainability reports is generally considered moderate. The ‘Employee’ seems to be the major stakeholder which was disclosed widely and it has a relatively strong power to influence a company’s decision.

Types of Stressors on Nonprofessional Against-Suicide and Pro-Suicide Message Boards

Crisis ◽  
2019 ◽  
Vol 40 (4) ◽  
pp. 257-264 ◽  
Author(s):  
Thomas Niederkrotenthaler ◽  
Benedikt Till
Keyword(s):  
Content Analysis ◽  
Interpersonal Problems ◽  
Suicide Method ◽  
Presenting Problems ◽  
Message Boards ◽  
Safe Method ◽  
Different Types ◽  
Psychiatric Problems

Abstract. Background: Little is known about presenting problems of primary posters (i.e., posters opening the thread) and their responders in nonprofessional against-suicide and pro-suicide message boards. Aims: We aimed to compare problems described in suicide message boards between different types of users (primary posters and respondents) and between against-suicide, neutral, and pro-suicide message boards. Method: In all, 1,182 archival threads with 20,499 individual postings from seven nonprofessional suicide message boards supporting an against-suicide, neutral, or pro-suicide attitude were randomly selected. Problems mentioned by primary posters and their respondents were coded with content analysis. Differences between pro-suicide, neutral, and against suicide boards, as well as correlations between primary posters and respondents, were calculated. Results: Interpersonal problems were most frequently mentioned by primary posters in against-suicide threads (40.9%) and less frequently in pro-suicide threads (11.8%; p < .001). In pro-suicide boards, the most frequent stressors were suicide method-related (e.g., how to identify a safe method: 26.2% vs. 2.5% in against-suicide boards, p < .001). Primary posters resembled respondents in terms of presenting problems in pro-suicide boards, but not in against-suicide boards. Limitations: Only self-reported problems were assessed. Conclusion: The results confirm a stronger focus on death than on life among users in pro-suicide message boards, and posters with similar problems meet in pro-suicide boards. The posters appear to clearly emphasize social strains over psychiatric problems compared with some professional settings.

Using Histological and Chemical Methods for Detection of Unauthorized Tissues Addition in Emulsion Type Meat Product

2020 ◽  
Keyword(s):  
Vascular Tissue ◽  
Meat Product ◽  
Calcium Content ◽  
Processed Meat ◽  
Low Protein ◽  
Significant Difference ◽  
Different Types ◽  
Plant Stem ◽  
High Level ◽  
Reliable Methods

Total twenty different processed meat plant producing emulsion type sausage were histologically and chemically examined for detection of adulteration with unauthorized tissues. Results revealed that samples were adulterated with different types of animal tissues included; hyaline cartilage, tendon, spongy bone, peripheral nerve trunk, basophilic matrix, lymphatic tissue, fascia, fibrocartilage and vascular tissue. Moreover, these samples were adulterated Also, adulterated with plant tissue included; plant stem, leaves and root. Chemical analysis showed a significant difference in their chemical composition (moisture, fat, protein, ash and calcium) content. Moisture and fat content varied around the permissible limit of E.S.S. while low protein, high ash and calcium content was detected in the examined samples. Therefore, Histological and chemical examinations can be used as reliable methods to detect adultration using unauthorized addition of both animal and plant tissues in processed meat product samples which revealed a high level of falsification.

scholarly journals Space Precession Target Classification Based on Radar High-Resolution Range Profiles

2019 ◽  
Vol 2019 ◽  
pp. 1-9
Author(s):  
Yizhe Wang ◽  
Cunqian Feng ◽  
Yongshun Zhang ◽  
Sisan He
Keyword(s):  
Parameter Extraction ◽  
Classification Performance ◽  
Support Vector ◽  
Electromagnetic Data ◽  
Feature Extractor ◽  
Different Types ◽  
Radar Echo ◽  
High Level ◽  
Cone Target

Precession is a common micromotion form of space targets, introducing additional micro-Doppler (m-D) modulation into the radar echo. Effective classification of space targets is of great significance for further micromotion parameter extraction and identification. Feature extraction is a key step during the classification process, largely influencing the final classification performance. This paper presents two methods for classifying different types of space precession targets from the HRRPs. We first establish the precession model of space targets and analyze the scattering characteristics and then compute electromagnetic data of the cone target, cone-cylinder target, and cone-cylinder-flare target. Experimental results demonstrate that the support vector machine (SVM) using histograms of oriented gradient (HOG) features achieves a good result, whereas the deep convolutional neural network (DCNN) obtains a higher classification accuracy. DCNN combines the feature extractor and the classifier itself to automatically mine the high-level signatures of HRRPs through a training process. Besides, the efficiency of the two classification processes are compared using the same dataset.

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.

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