scholarly journals Multinational and domestic agrochemical corporations in India: an analysis of the standardization of corporate environmental disclosures

2021 ◽  
Author(s):  
Anna Jessop
Keyword(s):  
Developing Countries ◽  
Multinational Corporations ◽  
Country Of Origin ◽  
Developed Countries ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Environmental Disclosures ◽  
Sustainability Reports ◽  
Insight Into

Multinational corporations operating in developed countries are leaders in corporate environmental disclosure (CED), this often isn’t true for subsidiaries operating in developing countries. The majority of CED research that has been conducted focuses primarily on large multinational corporations, leaving a gap of knowledge regarding the subsidiary operations of multinational corporations. This study provides insight into whether or not multinational corporations are implementing comprehensive disclosure practices throughout the entirety of their operations and if reporting practices are more strongly influenced by country of origin or country of operation. Consolidated narrative interrogation (CONI) is used to quantify CEDs presented in annual and stand-alone sustainability reports published between 2002 and 2016 by companies from three categories of corporations. Results show that the corporation category is a significant factor affecting the diversity, quantity and quality of disclosures, indicating a lack of standardization among the reporting practices of the different categories of corporations.

Multinational and domestic agrochemical corporations in India: an analysis of the standardization of corporate environmental disclosures

2021 ◽  
Author(s):  
Anna Jessop
Keyword(s):  
Developing Countries ◽  
Multinational Corporations ◽  
Country Of Origin ◽  
Developed Countries ◽  
Environmental Disclosure ◽  
Reporting Practices ◽  
Environmental Disclosures ◽  
Sustainability Reports ◽  
Insight Into

Multinational corporations operating in developed countries are leaders in corporate environmental disclosure (CED), this often isn’t true for subsidiaries operating in developing countries. The majority of CED research that has been conducted focuses primarily on large multinational corporations, leaving a gap of knowledge regarding the subsidiary operations of multinational corporations. This study provides insight into whether or not multinational corporations are implementing comprehensive disclosure practices throughout the entirety of their operations and if reporting practices are more strongly influenced by country of origin or country of operation. Consolidated narrative interrogation (CONI) is used to quantify CEDs presented in annual and stand-alone sustainability reports published between 2002 and 2016 by companies from three categories of corporations. Results show that the corporation category is a significant factor affecting the diversity, quantity and quality of disclosures, indicating a lack of standardization among the reporting practices of the different categories of corporations.

scholarly journals Localization or standardization? A comparative analysis of multinational agrochemical corporations’ environmental disclosure practices in India

2021 ◽  
Author(s):  
Nicole Andra Wilson
Keyword(s):  
Content Analysis ◽  
Comparative Analysis ◽  
Multinational Corporations ◽  
Environmental Disclosure ◽  
Host Countries ◽  
Analysis Instrument ◽  
Environmental Disclosures ◽  
Parent Companies ◽  
Insight Into

This thesis research seeks to provide insight into the corporate environmental disclosure practices of multinational agrochemical parent corporations, their public subsidiaries in India and domestic Indian agrochemical corporations. The study analyzes whether environmental disclosure practices are more strongly influenced by country-of-operation or country-of-origin. These analyses use a recently developed content analysis instrument named consolidated narrative interrogation (CONI), which is capable of measuring the diversity, quantity and quality of environmental disclosures. Results indicate that the quantity, quality and diversity of Indian agrochemical subsidiaries’ corporate environmental disclosures are more similar to domestic Indian companies than their parent companies. These results may be explained by the institutional theory. The results of this study are of significance because they provide evidence that multinational corporations may not transfer their environmental disclosure practices to host countries. Instead, environmental disclosure practices of subsidiaries are localized to their host country and are not standardized with parent company practices.

scholarly journals Localization or standardization? A comparative analysis of multinational agrochemical corporations’ environmental disclosure practices in India

2021 ◽  
Author(s):  
Nicole Andra Wilson
Keyword(s):  
Content Analysis ◽  
Comparative Analysis ◽  
Multinational Corporations ◽  
Environmental Disclosure ◽  
Host Countries ◽  
Analysis Instrument ◽  
Environmental Disclosures ◽  
Parent Companies ◽  
Insight Into

This thesis research seeks to provide insight into the corporate environmental disclosure practices of multinational agrochemical parent corporations, their public subsidiaries in India and domestic Indian agrochemical corporations. The study analyzes whether environmental disclosure practices are more strongly influenced by country-of-operation or country-of-origin. These analyses use a recently developed content analysis instrument named consolidated narrative interrogation (CONI), which is capable of measuring the diversity, quantity and quality of environmental disclosures. Results indicate that the quantity, quality and diversity of Indian agrochemical subsidiaries’ corporate environmental disclosures are more similar to domestic Indian companies than their parent companies. These results may be explained by the institutional theory. The results of this study are of significance because they provide evidence that multinational corporations may not transfer their environmental disclosure practices to host countries. Instead, environmental disclosure practices of subsidiaries are localized to their host country and are not standardized with parent company practices.

It’s the Time to Assess the Quality of National CSR

2018 ◽  
Vol 6 (6) ◽  
pp. 252
Author(s):  
Eva Rianty Angelina Sitanggang ◽  
Basuki . ◽  
I Made Narsa
Keyword(s):  
Developing Countries ◽  
Social Responsibility ◽  
Community Involvement ◽  
Public Awareness ◽  
Quality Criteria ◽  
Developed Countries ◽  
Environmental Damage ◽  
Environmental Disclosure ◽  
Use Of Resources

Most companies in the implementation of social responsibility using a number of the company's budget for pro-social activities and philanthropy. Cited from some previous research that factors are more expressed in CSRD (Corporate Social Responsibility Disclosure) is human resources and community involvement while Environmental disclosure still require more attention. Not concern in environmental issues will threat the sustainability of the environmental and community life itself. Some economists realized that the quality of the environment has an inverse relationship (trade-off), which means that efforts to accelerate economic growth will be followed by the environmental damage due to the depletion of natural resources and environmental degradation. The level of public awareness and businesses respond to the needs of nature conservation with an efficient use of resources is still very varied across the country. It is believed to be due to differences in the level of competitiveness across countries. The level of competitiveness is associated with innovation, skills (Fagerberg, 1996) and technology (Eisdofer and Hsu, 2011). Developed countries have a higher level of competitiveness compared with developing countries and some research suggests the implementation of CSR in developed countries is better when compared to developing countries. Companies are operating in the hightech industry has the opportunity to become the market leader, but this does not guarantee a high quality of CSR activities in that countries. To date, there has not been much research on measuring the quality of CSR. This study offers a measurement of the National CSR Index Quality for mining and metal sector. Researchers considered that the measure of quality for each business sector is not the same. This study uses content analysis of the aspects listed companies based on the quality criteria set out in this study.

scholarly journals Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations

2019 ◽  
Vol 11 (18) ◽  
pp. 4843
Author(s):  
Anna Jessop ◽  
Nicole Wilson ◽  
Michal Bardecki ◽  
Cory Searcy
Keyword(s):  
Multinational Corporations ◽  
Environmental Disclosure ◽  
Sustainability Reports ◽  
Parent Companies ◽  
Domestic Companies ◽  
Over Time

The existing corporate environmental disclosure (CED) research focuses primarily on large companies operating in a single jurisdiction, leaving a gap of knowledge regarding the subsidiary operations of multinational corporations. In this study, consolidated narrative interrogation (CONI) is used to quantify CEDs presented in annual and stand-alone sustainability reports published over a 15-year span between 2002 and 2016 by agrochemical companies operating in India. Results show that the diversity, the quantity, and the quality of CED vary significantly, but generally each of them has been improving over time—most notably following the revisions to the Companies Act in 2013. The study finds that the subsidiaries of multinational agrochemical corporations implemented CED practices more strongly associated with those of domestic companies than those found in the reports produced by their parent companies. The CED of both subsidiary and domestic companies appears to reflect concerns of local legitimacy.

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 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.

When foreign brands appear local, and local brands appear foreign

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bo Chen
Keyword(s):  
Developing Countries ◽  
Purchase Intention ◽  
Empirical Studies ◽  
Country Of Origin ◽  
Developed Countries ◽  
Brand Names ◽  
Content Type ◽  
Product Categories ◽  
Foreign Brand ◽  
Foreign Brands

PurposeBoth foreign and local companies frequently name their brands in foreign language on the market of developing countries, and some of them choose to disclose the brands' country of origin to consumers. The purpose of this research is to investigate the joint effects between the practices of disclosing the actual country of origin of the brands and the language of the brand names on consumers' purchase intention for foreign brands and local brands in developing countries.Design/methodology/approachThe proposed hypotheses were tested in two studies, namely an experiment and a field experimental survey, with stimuli from two product categories.FindingsThe results of the two empirical studies with Chinese participants consistently demonstrate that revealing the actual country of origin of the brands undermines consumers' purchase intention for local brands that use foreign brand names, but does not impact consumers' purchase intention for foreign brands that use local brand names.Originality/valueThis research first investigates the effects of adapting the brand names into local language of developing countries for brands from developed countries on consumers' purchase intention, which provides new insight into the literature on foreign branding and country of origin effects as well as practical implications for brand managers.

Hospital information systems in developing countries: a state-of-the-art systematic review

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jie Lei ◽  
Jianming Liu ◽  
Wu Li
Keyword(s):  
Health Care ◽  
Information System ◽  
Developing Countries ◽  
Health Care Services ◽  
Developed Countries ◽  
Future Research ◽  
Local Conditions ◽  
Content Type ◽  
The Government

Purpose Hospital information system (HIS) can be examined as a vital factor for developing the quality of health care and cost managing. There exists abundant literature on HISs, but implementation-based literature of HIS is rare, typically about progressive countries. However, a study that can comprehensively review published articles is scarce. Therefore, this paper aims to examine the systematic and comprehensive study of HIS in developed countries. Together, the benefits and harms relevant to HIS’s different mechanisms have been considered, and the fundamental challenges of them are addressed to design more efficient HIS in the future. Design/methodology/approach HIS has been used globally for numerous years and is now being used in a wide area. HIS is broadly used in clinical settings. Information technology (IT) and information system have been suggested as a required piece to solve the health-care-related issues. Hence, to improve HIS’s ability, this paper conducted a review method concentratating on research related to HIS until 2019. A total of 21 papers were recognized and examined as principal research for the summary. Findings The authors found that HIS can help in reduction of medical mistakes, enhancement doctors’ performance and increase in the quality of the care provided. HIS management can be used to provide better health-care services. Therefore, HIS must be sensible and use clear structures. The authors conclude that, generally, with an increase in awareness, acceptability and the need for HIS worldwide, there will be more strategies and approaches available. Research limitations/implications First, this paper provides an outline of the status of HIS. Second, it identifies some distinct research gaps that could be worth studying. Some flawless work may be removed because of applying some filters to select the original articles. Surveying all the papers on the topic of HIS is impossible, too. Practical implications Design and sustainability of HIS is still a big issue for most developing countries, despite its wide usage in the developed countries. The technology is changing rapidly, so the field should be reviewed regularly. This paper suggests a suitable framework that will guide HIS in the local conditions of developing countries. Social implications The government will be assisted by the suggested solving ways in its performance and design of electronic health-care projects. Originality/value The study brings the viewpoints on the state of HIS mechanisms in developing countries. The paper’s results can offer visions into future research requirements. By providing comparative information and analyzing the current growths in this area, this study will support researchers and professionals to understand the progress in HIS mechanisms better.

Factors Influencing Performance of ITES Firms in India

2012 ◽  
Vol 25 (4) ◽  
pp. 46-64 ◽  
Author(s):  
Soni Agrawal ◽  
Kishor Goswami ◽  
Bani Chatterjee
Keyword(s):  
Information Technology ◽  
Developing Countries ◽  
Service Provider ◽  
Business Processes ◽  
Developed Countries ◽  
Offshore Outsourcing ◽  
Competitive Advantages ◽  
Improve Quality ◽  
Factors Influencing

Firms from developed countries are increasingly offshore outsourcing services to developing countries to have cost as well competitive advantages. Although this is a growing practice, there has been limited empirical attention in understanding the outsourcing phenomenon, particularly from the perspective of service provider firms that execute important business processes for their overseas clients. Despite growing trends to outsource, only a few service provider firms report success. This puts the service provider firms under increasing pressure to add value and improve quality of relationship. They have to depend not only on tangible factors but some intangible factors also play an important role in their performance. In this paper, the authors try to find out factors that influence performance of service provider firms. Multiple regressions using four indicators of firm performance are carried out to see the influence of certain factors on information technology enabled service (ITES) firms’ performance.

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