scholarly journals Towards Effective Environmental Sustainability Reporting in the Large Industrial Sector of Bahrain

2021 ◽  
Vol 14 (1) ◽  
pp. 219
Author(s):  
Abdulkarim Hasan Rashed ◽  
Suad Ahmed Rashdan ◽  
Ahmed Y. Ali-Mohamed
Keyword(s):  
Environmental Sustainability ◽  
Environmental Performance ◽  
Industrial Development ◽  
Sustainability Reporting ◽  
Industrial Sector ◽  
Vital Role ◽  
The Status ◽  
Reporting Tool ◽  
Sustainability Reports

The industrial sector plays a vital role in economic development; therefore, there is a necessity to integrate sustainability into industrial development to maintain the economy and avoid any degradation impacts on the environment, and thereafter on society. Thus, do Bahraini companies have sustainability reports and if so, are these reports based on GRI guidelines? Has the status of their sustainability reports been analyzed? This research aims to examine the sustainability reports of companies by analyzing the status of sustainability aspects in their materiality matrices to assist in identifying and prioritizing the most significant sustainability issues for advancement in their future reporting and to improve their environmental performance. This study employs a content analysis approach and analyzes 11 reports from the period 2016–2020 for three companies in Bahrain’s large industrial sector. The study reveals that the companies using materiality analysis in their reporting benefit from better monitoring and measuring of their environmental performance, and from implementing SDGs. Furthermore, the study indicates that the utilization of a materiality matrix as a reporting tool can define and improve report contents by considering stakeholders’ views, consequently, improving the quality of the sustainability reports. The study concludes by proposing a set of recommendations.

scholarly journals Does More Mean Better? Exploring the Relationship between Report Completeness and Environmental Sustainability

2020 ◽  
Vol 12 (24) ◽  
pp. 10635
Author(s):  
Armando Calabrese ◽  
Roberta Costa ◽  
Nathan Levialdi ◽  
Tamara Menichini ◽  
Roberth Andres Villazon Montalvan
Keyword(s):  
Environmental Sustainability ◽  
Environmental Performance ◽  
Sustainability Reporting ◽  
Relevant Information ◽  
Quantitative Information ◽  
Third Party ◽  
Eu Ets ◽  
The European Union ◽  
Sustainability Reports ◽  
The Relationship

The reliability of sustainability reporting can impact sustainable development and should provide relevant information to financial analysts, investors, and other stakeholders by reducing information asymmetry between them and management. Nevertheless, its utility is often undermined by a lack of the disclosure information’s trustability. This paper aims to evaluate if the completeness of the sustainability report’s environmental quantitative information is a reliable indicator of the company’s real commitment to environmental sustainability. The paper analyzes the relationship between the report’s completeness and the environmental performance evaluated by data of an independent third party. Fifty Italian companies that have submitted complete data on CO2 emissions to the European Union Emissions Trade Scheme (EU ETS) in the six years from 2008–2013 and published sustainability reports have been evaluated. Results indicate that reporting completeness is not correlated with better environmental performance, and consequently with greater commitment to environmental sustainability, thus suggesting the potential existence of credibility gaps.

MIDC Role in Infrastructural Development in Navi Mumbai

2016 ◽  
Vol 4 (1) ◽  
Author(s):  
Prashant H. Bhagat
Keyword(s):  
Industrial Development ◽  
Industrial Sector ◽  
Vital Role ◽  
The State ◽  
Infrastructure Development ◽  
Industrial Areas ◽  
Industrial Estates ◽  
Development Corporation ◽  
Set Up ◽  
Industrial Development Corporation

The BID (Board of Industrial Development) framed the legislation and it was introduced before the state legislation and passed in the form of Maharashtra Industrial Act which gave birth to Maharashtra Industrial Development Corporation (MIDC), as a separate corporation on August 1, 1962. The BID was the first personnel strength of MIDC. A small ceremony at Wagle Estate Thane, under the Chairmanship of the Chief Minister Shri Y.B. Chavan, marked the birth of MIDC on August 1, 1962. The Board of Industrial Development during its existence between October 1, 1960 and August 1, 1962 has done enough spade work to identify the locations for setting up industrial areas in different parts of the state. Thus, right in the first year of establishment MIDC came up with 14 industrial areas, to initiate action for infrastructure and help entrepreneurs set up the industrial units in those areas. Maharashtra Industrial Development Corporation is the nodal industrial infrastructure development agency of the Maharashtra Government with the basic objective of setting up industrial areas with a provision of industrial infrastructure all over the state for planned and systematic industrial development. MIDC is an innovative, professionally managed, and user friendly organization that provides the world industrial infrastructure. MIDC has played a vital role in the development of industrial infrastructure in the state of Maharashtra. As the state steps into the next millennium, MIDC lives up to its motto Udyamat Sakal Samruddhi i.e., prosperity to all through industrialization. Indeed, in the endeavor of the state to retain its prime position in the industrial sector, MIDC has played a pivotal role in the last 35 years. MIDC has developed 268 industrial estates across the state which spread over 52653 hectares of land. The growth of the Corporation, achieved in the various fields, during the last three years, could be gauged from the fact that the area currently in possession of MIDC has doubled from 25,000 hectares in 1995.

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.

Green Transformational Leadership and Organizational Behavior Effectiveness

2019 ◽  
pp. 225-244
Author(s):  
Ayansola Olatunji Ayandibu
Keyword(s):  
Transformational Leadership ◽  
Organizational Behavior ◽  
Leadership Style ◽  
Environmental Sustainability ◽  
Environmental Performance ◽  
Business Practices ◽  
Green Innovation ◽  
The Status ◽  
Environmental Goals ◽  
Responsible Business Practices

Green transformational leadership has been identified as the most effective leadership style where the leader seeks to change the status quo by transforming the organization and also considers achieving environmental goals and inspiring followers to perform beyond expected levels of environmental performance. Drawing insights from the literature on transformational leadership, this chapter examines the influence of green transformational leadership on organizational behavior effectiveness and environmental sustainability. This chapter submits that organizations should be moving towards green innovation by formulating policies and embarking on strategies to meet customers' demands and satisfy environmental needs in the marketplace. Therefore, organizations should consider going green in all they do as this will also have a tremendous influence on the employees' green self-efficacy and impact on the society at large. The chapter concludes that organizational behavior effectiveness in recent times requires responsible business practices or solutions from those in leadership.

Congestion Control Using Soft Computing

2010 ◽  
pp. 271-289
Author(s):  
T. Revathi ◽  
K. Muneeswaran
Keyword(s):  
Queue Length ◽  
Fuzzy Rule ◽  
Vital Role ◽  
Rate Of Change ◽  
Rule Base ◽  
Queue Management ◽  
Internet Routers ◽  
Fuzzy Rule Base ◽  
The Status

In the recent Internet era the queue management in the routers plays a vital role in the provision of Quality of Service (QoS). Virtual queue-based marking schemes have been recently proposed for Active Queue Management (AQM) in Internet routers. In this chapter, the authors propose Fuzzy enabled AQM (F-AQM) scheme where the linguistics variables are used to specify the behavior of the queues in the routers. The status of the queue is continuously monitored and decisions are made adaptively to drop or mark the packets as is done in Random Early Discard (RED) and Random Early Marking (REM) algorthms or schemes. The authors design a fuzzy rule base represented in the form of matrix indexed by queue length and rate of change of queue. The performance of the proposed F-AQM scheme is compared with several well-known AQM schemes such as RED, REM and Adaptive Virtual Queue (AVQ).

The Halo Effect and Social Evaluation: How Organizational Status Shapes Audience Perceptions on Corporate Environmental Reputation

2019 ◽  
Vol 33 (3) ◽  
pp. 464-482
Author(s):  
Sangchan Park ◽  
Daegyu Yang ◽  
Hyeonjin Cha ◽  
Seobin Pyeon
Keyword(s):  
Environmental Sustainability ◽  
Environmental Performance ◽  
Social Evaluation ◽  
Multiple Sources ◽  
Actual Performance ◽  
Organizational Status ◽  
Media Frames ◽  
Status Effect ◽  
The Status ◽  
Global Companies

Although firms generally strive to enhance social evaluations, scholars have noted that such evaluations may not completely reflect actual performance of the firms. Extending this approach to the domain of environmental sustainability, we focus on the importance of social evaluation heuristics and explore how a firm’s status, or generalized evaluation not directly linked to environmental performance, plays a key role in shaping audience perceptions on its environmental reputation. Using multiple sources of data on 178 global companies’ green reputation, status, and environmental performance, our study shows that a firm’s status significantly enhances its environmental reputation assessed by general consumers and that the status effect varies significantly according to media frames. These findings illuminate the richness and complexity in the relations between status, reputation, and media-provided information in the area of environmental sustainability.

Collegiate athletics environmental sustainability efforts within STARS reporting

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jamee Pelcher ◽  
Brian P. McCullough ◽  
Sylvia Trendafilova
Keyword(s):  
Environmental Sustainability ◽  
National Collegiate Athletic Association ◽  
Sustainability Reporting ◽  
College Campuses ◽  
Collegiate Athletics ◽  
Athletic Departments ◽  
Content Type ◽  
Data Collection Process ◽  
Reporting Tool ◽  
Sustainability Report

Purpose The purpose of this paper is to examine higher education institutions’ participation in association for the advancement of sustainability in higher education’s (AASHE’s) Green Athletics category in the sustainability tracking, assessment and rating system (STARS) sustainability report while assessing how well collegiate athletic departments engage with their respective aspects. Design/methodology/approach This general review used quantitative content analysis to determine the number of NCAA Divisions I–III institutions that actively report Green Athletics categories in their AASHE STARS reports. The data collection process compiled current reports from the STARS website and the National Collegiate Athletic Association database. Green Athletics categorical and accumulated point attempts and outcomes were analyzed. Findings Of the 335 institutions that actively use the STARS reporting tool, the NCAA accounted for 247 rated institutions of which only 50 attempted points in Green Athletics while only 21 institutions succeeded. This paper discusses the lack of participation from institutions in Green Athletics and propose an alternate to better engage collegiate athletics in STARS reporting. Originality/value This study is one of the first known examinations of the tangible results of collaborations on college campuses to integrate the athletic department’s sustainability efforts into the overall sustainability reporting of the institution. This study can better inform STARS on how to more fully engage college athletic departments and boost the sustainability efforts in all corners of campus.

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 Industry Characteristics and Patterns of Sustainability Reports

2019 ◽  
Vol 3 (2) ◽  
pp. 174
Author(s):  
Yavida Nurim ◽  
Eka Noor Asmara
Keyword(s):  
Stakeholder Theory ◽  
Performance Indicators ◽  
Environmental Performance ◽  
Social Performance ◽  
Sustainability Reporting ◽  
Main Issue ◽  
Indonesian Government ◽  
Performance Reporting ◽  
Sustainability Reports ◽  
Sustainability Report

Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking does not report on materials, emissions, or pollution as part of their environmental performance. This research aims to identify the patterns of sustainability reporting from 2015 to 2016, based on industry characteristics. The study compares environmental and social performance reporting patterns of the manufacturing and financial sectors. Results show that manufacturers are more concerned with environmental performance while the financial sector is more concerned with social performance. This evidence contributes to the stakeholder theory and efforts in sustainability report modelling.

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.

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