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

Host Countries ◽

Analysis Instrument ◽

Parent Companies ◽

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.

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

10.32920/ryerson.14658228 ◽

2021 ◽

Author(s):

Anna Jessop

Keyword(s):

Developing Countries ◽

Country Of Origin ◽

Developed Countries ◽

Reporting Practices ◽

Sustainability Reports ◽

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

10.32920/ryerson.14658228.v1 ◽

2021 ◽

Author(s):

Anna Jessop

Keyword(s):

Developing Countries ◽

Country Of Origin ◽

Developed Countries ◽

Reporting Practices ◽

Sustainability Reports ◽

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.

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

Sustainability ◽

10.3390/su11184843 ◽

2019 ◽

Vol 11 (18) ◽

pp. 4843

Author(s):

Anna Jessop ◽

Nicole Wilson ◽

Michal Bardecki ◽

Cory Searcy

Keyword(s):

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

Accounting and the Public Interest ◽

10.2308/api.2002.2.1.22 ◽

2002 ◽

Vol 2 (1) ◽

pp. 22-40 ◽

Cited By ~ 33

Author(s):

Hussein Warsame ◽

Cynthia V. Simmons ◽

Dean Neu

Keyword(s):

Impression Management ◽

Annual Report ◽

Annual Reports ◽

Matched Pair ◽

Disclosure Quality ◽

Publicly Traded ◽

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.

Analysis of Existing Software Cognitive Complexity Measures

International Journal of Secure Software Engineering ◽

10.4018/ijsse.2017100103 ◽

2017 ◽

Vol 8 (4) ◽

pp. 51-71

Author(s):

Sanjay Misra ◽

Adewole Adewumi ◽

Robertas Damasevicius ◽

Rytis Maskeliunas

Keyword(s):

Comparative Analysis ◽

Cognitive Complexity ◽

Tool Support ◽

Software Measurement ◽

Cognitive Measures ◽

Complexity Measures ◽

Cognitive Informatics ◽

It Complexity ◽

In order to maintain the quality of software, it is important to measure it complexity. This provides an insight into the degree of comprehensibility and maintainability of the software. Measurement can be carried out using cognitive measures which are based on cognitive informatics. A number of such measures have been proposed in literature. The goal of this article is to identify the features and advantages of the existing measures. In addition, a comparative analysis is done based on some selected criteria. The results show that there is a similar trend in the output obtained from the different measures when they are applied to different examples. This makes it easy for adopting organisations to readily choose from the options based on the availability of tool support.

Corporate Social Responsibility Commitment and Environmental Disclosures Quality: Study of the French Context

Asian Journal of Empirical Research ◽

10.18488/journal.1007/2019.9.11/1007.11.305.320 ◽

2019 ◽

Vol 9 (11) ◽

pp. 305-320

Author(s):

Zouhaira Khelil- Rhouma ◽

Mounira Hamed- Sidhom

Keyword(s):

Corporate Social Responsibility ◽

Social Responsibility ◽

Annual Reports ◽

Environmental Reporting ◽

Industrial Firms ◽

Proactive Approach ◽

Corporate Social

The aim of this study is to examine the effect of firms’ corporate social responsibility commitment (CSR) on the quality of their environmental reporting. The proactive approach of the legitimacy theory is retained to formulate our expectations. We develop a multidimensional content analysis index used to apprehend environmental disclosure faithfulness dimensions. The variance analysis is applied to these indicators classified according to the variables of CSR commitment for a sample of French industrial firms listed in the SBF120 index. The study confirms the proactive approach of legitimacy. It provides empirical evidence in the French context that firms use environmental reporting for accountability with a substantial legitimation strategy. Indeed, most CSR committed sampled firms disclose in their annual reports more comprehensive mandatory environmental information and more abundant and precise voluntary information than others. They also tend to introduce more statements to justify the credibility of their disclosures than less committed firms.

Value Characteristics of Sevdalinka And Turbo-folk as Musical Genres

Društvene i humanističke studije (Online) ◽

10.51558/2490-3647.2021.6.1.201 ◽

2021 ◽

pp. 201-222

Author(s):

Kristina Prkić-Palavra ◽

Izet Pehlić

Keyword(s):

Content Analysis ◽

Comparative Analysis ◽

Theoretical Analysis ◽

Folk Music ◽

Folk Songs ◽

Contextual Analysis ◽

Functional Value ◽

Song Lyrics ◽

Musical Genres ◽

This paper has started from the fact that contextual analysis of song lyrics underlines that the meaning in lyrics is never completely clear, and its functional value and peculiarities are emphasized. This fact is based on insight into the relevant scientific and theoretical sources. The aim of this research was to establish the peculiarities and differences between sevdalinka and turbo-folk genres through a comparative analysis of sevdalinka lyrics and songs written in the spirit of sevdalinka, and turbo-folk songs lyrics. The research started from the assumption that the features of sevdalinka and turbo-folk music as musical genres are very different. The research methods used were the method of theoretical analysis and the method of content analysis, and the dataset consisted of 8 representative sevdalinka songs and songs based on the model of sevdalinka, and 8 turbo-folk songs, which were analyzed for conclusions. The results of the research showed how sevdalinka and turbo-folk songs promote different values. It was concluded that the positive values promoted by sevdalinka songs should be used to a greater extent for educational purposes.

The Angklung: The Maintenance of Indonesian Cultural Heritage through Public Pedagogy

Journal of Public Pedagogies ◽

10.15209/jpp.1123 ◽

2017 ◽

Cited By ~ 1

Author(s):

Yayan Rahayani ◽

Bindi MacGill

Keyword(s):

South Australia ◽

Traditional Music ◽

Musical Instrument ◽

Public Pedagogy ◽

Host Countries ◽

History Of ◽

The 1960S ◽

Colombo Plan ◽

The Angklung is a musical instrument from Indonesia. The performance of Angklung has survived 400 years of colonial rule in Indonesia, as well as endured in host countries by Indonesian migrants thereby it operates as a political, as well as, a social form of public pedagogy that enhances ‘the quality of human togetherness (Biesta 2012, p. 684). This paper outlines a brief history of the Angklung and its role as a unifying symbol of social cohesion. Research on the migration of Indonesian Colombo Plan students in the 1960s to South Australia and the continued performance of the Angklung in South Australia is explored in relation to its role as public pedagogy. Adelindo Angklung was established in 2011 in Adelaide with the aim to maintain and share Indonesian traditional music in South Australia. This paper offers insight into the performance of Angklung as a form of public pedagogy that has an enduring history across continents. We explore how the Indonesian community has embedded a sense of community within Adelaide, as well as retained connections to Indonesia through performing and practicing Angklung.

THE INFLUENCE OF AUSTRALIAN ENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATE ENVIRONMENTAL DISCLOSURES

Journal of Environmental Assessment Policy and Management ◽

10.1142/s1464333207002822 ◽

2007 ◽

Vol 09 (03) ◽

pp. 299-318 ◽

Cited By ~ 1

Author(s):

DAVID GADENNE ◽

JONATHAN LADEWIG

Keyword(s):

Content Analysis ◽

Environmental Protection ◽

Protection Authority ◽

Landmark Study

This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of companies that had been prosecuted by the EPA, matched with non-prosecuted companies. Three types of environmental disclosures were considered — positive, negative, and neutral. It was found that companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly increased since the Deegan and Rankin (1996) study, the latter finding most likely due to new legislation governing environmental disclosure. However, there was no correlation between the penalty amount and the disclosures that companies made, indicating that penalty amount does not impact on company disclosure practices.