scholarly journals The environmental information report in the annual accounts: An analysis of the main ports in Spain

2019 ◽  
Vol 8 (3) ◽  
pp. 219
Author(s):  
Cristina Crespo Soler ◽  
Arturo Giner Fillol ◽  
Yenny Naranjo Tuesta ◽  
Vicente Ripoll Feliu
Keyword(s):  
Environmental Information ◽  
Financial Information ◽  
Annual Reports ◽  
Decision Making Process ◽  
Sources Of Information ◽  
Environmental Aspects ◽  
Socioeconomic Environment ◽  
Port Authorities ◽  
Environmental Actions ◽  
Sustainability Reports

The aim of this work is to present the content analysis on the intelligibility of the environmental information that is reported in the annual accounts of the main Port Authorities in Spain. The annual accounts are related to documents that contain primarily financial information, and thus meet the needs of users (especially external users) in the decision-making process; in this sense, the work analyzes the environmental aspects presented in them. The data analyzed lead us to conclude that the Port Authorities of Castellón, Gijón and Valencia are the ones that provide the most information about their activities and environmental actions in their annual reports; however, with regard to the clarity of the information reported, the Port Authority of Cartagena is the clearest in conveying the message, while the information presented by the Port Authorities of Castellón and Huelva is less explicit. It is thus recommendable for the Port Authorities to improve their communication strategies in their annual reports, in order to demonstrate their environmental actions in the immediate socioeconomic environment, referring to other sources of information, such as sustainability reports.

Measuring performance in corporate environmental reporting in Nigeria

2020 ◽  
Vol 24 (2) ◽  
pp. 183-195
Author(s):  
Oluwamayowa Olalekan Iredele
Keyword(s):  
Firm Size ◽  
Stock Exchange ◽  
Environmental Information ◽  
Annual Reports ◽  
Current Status ◽  
Multiple Sources ◽  
Environmental Reporting ◽  
Content Type ◽  
Sustainability Reports ◽  
Corporate Environmental Reporting

Purpose The purpose of this study is to measure the current level of corporate environmental reporting (CER) in the developing economy of Nigeria. This is with a view to drive the effort of firms towards improving on the present practice. An attempt is made to also determine the extent to which the level of CER differs on account of firm characteristics. Design/methodology/approach The study used data for the top 40 companies on the Nigerian stock exchange as of 31 December 2017 based on market capitalization. The annual reports, company website and sustainability reports were the major sources of data. The paper used descriptive statistics and one-way analysis of variance to analyse data. Findings Despite the attempt to explore multiple sources in obtaining environmental information, empirical evidence from the present study confirms that the level of environmental reporting is low; most companies report environmental issues through the website. It further found an association between CER and firm size. Practical implications The findings will be of interest to policymakers and regulators on the need to regulate environmental reporting. Thus, motivating firms towards better environmental performance in Nigeria. Originality/value The paper extends environmental reporting research in Nigeria beyond the use of annual reports. It captured environmental information reported through the website and sustainability reports. It provides information on the current status in terms of quality and content of information reported. Finally, it found that firm size is a contingent factor for CER in Nigeria.

scholarly journals Análise das informações ambientais evidenciadas nos relatórios de sustentabilidade e relatórios anuais sobre efluentes líquidos das empresas brasileiras

2018 ◽  
Vol 17 (1) ◽  
pp. 55-78
Author(s):  
Mara Vogt ◽  
Larissa Degenhart ◽  
Nelson Hein ◽  
Fabricia Silva da Rosa
Keyword(s):  
Quantitative Research ◽  
Sustainability Reporting ◽  
Environmental Information ◽  
Annual Reports ◽  
Spearman Correlation ◽  
Environmental Disclosure ◽  
Liquid Effluent ◽  
Study Population ◽  
Sustainability Reports ◽  
Simple Additive Weighting

Resumo: Neste estudo objetivou-se analisar as informações ambientais evidenciadas nos Relatórios de Sustentabilidade (RS) e Relatórios Anuais (RA) sobre efluentes líquidos das empresas brasileiras. Realizou-se pesquisa descritiva, documental e quantitativa. A população da pesquisa compreende as 100 empresas pertencentes ao Índice Brasil 100 e a amostra foi composta por 97 dessas empresas. Foram verificados critérios e subcritérios com diferentes escalas sobre o aspecto efluentes nos RA e RS no período de 2010 a 2013. Calculou-se o peso da informação por meio da entropia e após foi aplicado o método Simple Additive Weighting (SAW) para a elaboração dos rankings e a correlação de Spearman. Em relação aos critérios e subcritérios analisados, o tipo de informação apresentou a maior influência na evidenciação sobre efluentes em ambos os relatórios. No que se refere ao ranking geral sobre as informações ambientais verificadas nos RA, as empresas que mais se destacaram foram a BRF – Brasil Foods e a Duratex. Já referente às informações divulgadas nos RS, as empresas Fibria e BRF – Brasil Foods foram destaque no período analisado. Conclui-se que as empresas brasileiras deveriam divulgar mais informações ambientais sobre efluentes em seus relatórios, visto que muitas destas não apresentaram informações sobre os critérios e subcritérios analisados.Palavras-chave: Evidenciação ambiental. Efluentes líquidos. Empresas brasileiras. Analysis of environmental information evidenced in Sustainability Reporting and Annual Reports on liquid effluent of brazilian Abstract: This study aimed to analyze the environmental information reported through Sustainability Reports (RS) and Annual Reports (RA) on wastewater of Brazilian companies. A descriptive, document and quantitative research. The study population includes 100 companies belonging to the Brazil Index 100 and the sample was composed of 97 of these companies. Criteria and sub-criteria were verified with different scales on the aspect effluents in RA and RS for the period 2010 to 2013. We calculated the weight of the information through the entropy and after we applied the method Simple Additive Weighting (SAW) for the development the rankings and the Spearman correlation. Regarding the analyzed criteria and sub-criteria, the type of information had the highest influence on the disclosure of effluent in both reports. Regarding the overall ranking on environmental information verified in RA, companies that stood out were the BRF – Brazil Foods and Duratex. Already regarding the information disclosed in the RS, the Fibria companies and BRF – Brazil Foods were highlighted during the period. It is concluded that Brazilian companies should disclose more environmental information effluents in their reports, as many of these have not provided information on the criteria and sub-criteria analysis.Keywords: Environmental disclosure. Wastewater. Brazilian companies.

scholarly journals Corporate Environmental Disclosure Practices in Vietnam

2020 ◽  
Vol 11 (1) ◽  
pp. 143
Author(s):  
Nguyen Vinh Khuong ◽  
Thai Hong Thuy Khanh ◽  
Phung Anh Thu ◽  
Bui Ngoc Linh
Keyword(s):  
Corporate Governance ◽  
Theoretical Framework ◽  
International Experience ◽  
Environmental Information ◽  
Annual Reports ◽  
Environmental Disclosure ◽  
Listed Firms ◽  
Business Operations ◽  
Sustainability Reports

The purpose of the paper is to examine the extent of corporate environmental disclosure (CED) made by some major Vietnam listed firms (VLFs) on their annual reports, corporate governance reports and sustainability reports (if any) for the years 2017 to 2018 since some firms have not published sustainability reports for the year 2018 yet. And study also aims to support people with the overview of the importance and level impact of CED for business operations and stakeholders as well. Hence, with the theoretical framework of CED, international experience of CED, and the examination of situation of CED of some major VLFs in Vietnam, we would like to create the motivation, aspiration for readers to learn more about CED so that the form of disclosing environmental information will become familiar with other company annual reports.

Hard and soft sustainability disclosures: Australia’s resources industry

2016 ◽  
Vol 29 (2) ◽  
pp. 198-217 ◽  
Author(s):  
Tricia Ong ◽  
Terri Trireksani ◽  
Hadrian Geri Djajadikerta
Keyword(s):  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Annual Reports ◽  
Global Reporting Initiative ◽  
Environmental Aspects ◽  
Environmental Index ◽  
Content Type ◽  
The Social ◽  
Sustainability Reports ◽  
Scoring Index

Purpose Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a greater understanding of industry differences in sustainability reporting practice. This study aims to measure the quality of sustainability disclosures in the current leading environmentally sensitive industry in Australia – the resources industry. Design/methodology/approach A scoring index was developed to measure economic, social and environmental aspects of sustainability by integrating the fundamental principles of the hard and soft disclosure items from Clarkson et al.’s (2008) environmental index into the social and economic aspects of the Global Reporting Initiative framework. Subsequently, the index was used to assess sustainability disclosures in the annual and sustainability reports of resources companies in Australia. Findings The main findings show that companies report more of soft disclosure items than the hard ones. It is also found that companies report most sustainability information in the economic aspect rather than the social and the environmental aspects of sustainability. Most companies disclose sustainability information in their annual reports with few companies producing stand-alone sustainability reports. Originality/value This study addresses the need for more industry-specific sustainability studies by focusing on Australia’s resources industry. It also contributes to the lack of an existing tool to measure disclosures based on companies’ true contributions to sustainability by developing a new scoring index for hard and soft sustainability disclosures, which includes all three aspects of sustainability (i.e. economic, environmental and social).

scholarly journals Social and Environmental Reporting as a Part of the Integrated Reporting

2015 ◽  
Vol 63 (6) ◽  
pp. 2161-2170 ◽  
Author(s):  
Mihaela Turturea
Keyword(s):  
Decision Making ◽  
Business Environment ◽  
Financial Information ◽  
Decision Making Process ◽  
Environmental Aspects ◽  
Environmental Reporting ◽  
Integrated Reporting ◽  
Environmental Disclosures ◽  
International Integrated Reporting Council ◽  
Social And Environmental Reporting

Social and environmental aspects, considered valuable factors in decision making process, play an important role within the nowadays complex business environment. Recent accounting literature reveals that the need for disclosing non-financial information is widely debated based on the fact that considerable decisions cannot be supported only by referring to past financial performances. This paper, organized as an empirical study, aims to provide an overall image upon social and environmental disclosures inside the integrated reports of the companies which have taken part for three consecutive years in the International Integrated Reporting Council (IIRC) Pilot Programme Business Network.The research is conducted among the integrated reports issued by companies belonging to various industries, coming from France, Germany and United Kingdom. The results achieved show that companies fail to present a complete picture regarding their social and environmental performances and implicitly fail to achieve the intended purpose of the IIRC in promoting the accounting for sustainability. An overall result shows that companies coming from Germany disclose the least social and environmental aspects within integrated reports as compared to British and French organizations.

scholarly journals Environmental Disclosure: Study on Efficiency and Alignment with Environmental Priorities of Spanish Ports

2021 ◽  
Vol 13 (4) ◽  
pp. 1791
Author(s):  
Emma Castelló-Taliani ◽  
Silvia Giralt Escobar ◽  
Fabricia Silva da Rosa
Keyword(s):  
Environmental Performance ◽  
Operational Efficiency ◽  
Decision Making Process ◽  
Economic Data ◽  
Environmental Disclosure ◽  
Performance Improvements ◽  
Environmental Actions ◽  
Sea Ports ◽  
Sustainability Reports ◽  
Environmental Expenditures

The purpose of this article is to analyze, in a three-stage research project and from an economic an operational perspective, the relationships between environmental expenses, the improvements achieved in five environmental variables analyzed and efficiency. To achieve these objectives, we analyze sustainability reports and economic data from 24 Spanish ports. The three aforementioned stages of this research are the following: first, the analysis of the sustainability reports to determine the level of information; second, the analysis of the economic and operational efficiency; and, third, the analysis of the alignment with the environmental priorities of the Eco Ports-ESPO (European Sea Ports Organization). The results reveal that (1) the type of traffic does not affect environmental actions; (2) environmental performance (improvements) depends on environmental expenditures; (3) environmental spending and efficiency in port operations are correlated; and (4) environmental spending and port economic efficiency are correlated. The research can contribute to the decision-making process of port managers by revealing that the alignment with the EcoPorts priorities can be important to direct the environmental performance of the ports towards the global interests revealed in this indicator. It also reveals that environmental expenditures and investments may be related to environmental performance and economic and operational efficiency. However, it also reveals that it is important to improve the extent of environmental disclosure to better explain the qualitative and monetary characteristics of each piece of information provided about environmental performance.

Determinants Considered by Consumers for Brand Selection - with Reference to Laptops in Albania

2014 ◽  
Vol 4 (2) ◽  
Author(s):  
Margret Plloçi ◽  
Macit Koc
Keyword(s):  
Primary Data ◽  
Battery Life ◽  
Decision Making Process ◽  
Light Weight ◽  
Sources Of Information ◽  
Technical Features ◽  
The Relationship ◽  
The City ◽  
Different Sources ◽  
Core Features

Abstract Purpose of the article There is relatively a big number of brands in the market of laptops nowadays in Albania. It appears that the number of brands offered in this market could easily be compared to the number of brands in Europe and even broader. The purpose of this study is to help Albanian vendors understand the criteria that consumers take into consideration when they make the decision to purchase a laptop. Methodology/methods The research is based on the collection and the analyses of the primary data collected through interviews to people like managers or employees who work in the sector of trading laptops or in businesses like education where laptops are broadly used recently; then a survey is done through a questionnaire delivered to customers who already own and use a laptop and customers who are potential buyers of laptops. Scientific aim The aim of the research is to identify if there are any relationships between the demographics of the consumers and the criteria of buying a laptop; on the other hand, to find out how is the relationship between the demographics and the features of different brands. Findings The study found out that Albanian consumers have good knowledge of laptops and their brands, and they use different sources of information for making their decisions in buying a laptop; it is found that there are relationships between some demographics like age or gender and the appraisal for some attributes of the laptops like price, design and high graphics card; it is also found that some technical features and other attributes of using laptops are some of the determinants that influence the laptops’ purchases. Conclusions It is realized that one of the most important demographics of the consumers is their age. Some core features like RAM, ROM, battery life, processor quality, light weight or attributes that are connected to the purposes of using the laptop computers like practicality and mobility in using them, work and studying processes, quick access to the internet are determinant factors which influence the decision making process of purchasing a laptop. I would recommend that future researches be focused also on the relationship between the customers’ income and their preferred brand or ranking brands according to the customers’ preferences. Such studies should also extend outside the city of Tirana.

Analysing and evaluating environmental information disclosure in universities: the role of corporate governance, stakeholders and culture

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jesús Mauricio Flórez-Parra ◽  
Maria Victoria Lopez-Perez ◽  
Antonio M. López Hernández ◽  
Raquel Garde Sánchez
Keyword(s):  
Information Disclosure ◽  
Stakeholder Participation ◽  
Environmental Information ◽  
Content Type ◽  
Environmental Actions ◽  
Determining Factors ◽  
Environmental Information Disclosure ◽  
Internal And External Factors ◽  
The University

Purpose The purpose of this paper is to analyse the internal and external factors related to the disclosure of environmental information in universities which reflect the actions carried out in these universities. Design/methodology/approach Taking as reference the first 200 universities in the Shanghai ranking, several factors associated with the degree of environmental information disclosure in universities – governance dimension, the relationship and participation of stakeholders, position and prestige as signs of the quality of the institution and cultural concern in the university’s country for the environment – are analysed. Findings The results obtained show that the size of the leadership team, stakeholder participation, the position of the university in rankings and cultural concern in the university’s country for the environment are determining factors in the university’s environmental actions and, consequently, in their disclosure. Other factors – such as the size of the university, the level of self-financing and financial autonomy – do not affect the disclosure of environmental information. Originality/value Scant research exists on the environmental commitments of universities; this paper aims to fill that gap. Their role as the main channel of research and as instructors of future professionals makes them points of reference in society. Research on university ranking has traditionally focussed on teaching and research results, but environmental issues are becoming increasingly important. This paper enumerates the factors that influence the dissemination of environmental information in the most prestigious universities. This research also provides an original approach by considering not only top-down but also bottom-up strategies through communication channels and the incidence of cultural factors.

scholarly journals Environmental Disclosure Modelling in a Developing Economy: Does Corporate Governance Matter? A Double Hurdle Regression Approach

2021 ◽  
Vol 12 (4) ◽  
pp. 111
Author(s):  
Gbenga Ekundayo ◽  
Ndubuisi Jeffery Jamani ◽  
Festus Odhigu
Keyword(s):  
Corporate Governance ◽  
Environmental Information ◽  
Information Criteria ◽  
Annual Reports ◽  
Hurdle Model ◽  
Developing Economy ◽  
Significant Determinant ◽  
Environmental Disclosure ◽  
Double Hurdle Model ◽  
Double Hurdle

The paper examines environmental Disclosure Modelling in a Developing Economy using the Craigg double hurdle model and controlling for the role of corporate governance. This study employs the ex-post research design and investigates firm’s environmental disclosures in Nigeria, by controlling for corporate governance characteristics. The study employs a sample of 35 non-financial firms listed on the Nigerian Stock Exchange using the simple random sampling technique. Secondary data retrieved from the financial statements of the selected companies was used for the study. Both the Tobit and double-hurdle models were estimated but based on the Bayesian and Akaike’s information criteria for model selection, the double-hurdle model is preferred. The result reveals that though Board size is not a significant determinant of probability to disclose environmental information in annual reports (-0.0408, p=0.175), it is a significant determinant of the extent of environmental disclosure reports (0.1943, p=0.00) given that a firm has decided to disclose. Board independence is a significant determinant of both probability to disclose environmental information and extent of disclosure (-2.2373, p=0.00) with a negative coefficient. The Board gender diversity is not a significant determinant of probability to disclose environmental information in annual reports (-0.60076, p=0.461), it is a nevertheless a significant determinant of the extent of environmental disclosure reports (-3.5913, p=0.00) when firms then decide to disclose. Institutional ownership turns out to be a significant determinant of both the probability to disclose environmental information and extent of disclosure (0.0273, p=0.00) when firms choose to disclose. Finally, the truncated model results also reveals that though managerial ownership is not a significant determinant of probability to disclose environmental information in annual reports (-0.01352, p=0.148), it is nevertheless a significant determinant of the extent of environmental disclosure reports (-0.0206, p=0.001) when firms then decide to disclose.

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