scholarly journals Climate-related reporting by publicly listed companies in The Netherlands: an attention-action mapping

2020 ◽  
Vol 94 (7/8) ◽  
pp. 285-292
Author(s):  
Jan Stolker ◽  
Bahar Keskin den Doelder ◽  
Jatinder S. Sidhu
Keyword(s):  
Climate Change ◽  
Cognitive Psychology ◽  
The Netherlands ◽  
Listed Companies ◽  
Annual Reports ◽  
Corporate Boards ◽  
Effective Governance ◽  
Research Findings ◽  
Insight Into ◽  
Over Time

Against the backdrop of increasing calls for mandatory and voluntary climate-related disclosures by companies, this article provides insight into how the (integrated) annual reports of companies listed on the AEX index in the Netherlands, communicated companies’ engagement with climate issues from 2016 to 2018. Drawing on research in the cognitive psychology domain, the article examines companies’ reported attention to climate change as well as their climate-related actions. It shows that although there are noticeable climate attention and action differences among AEX companies, over time the companies as a whole have started doing more in relation to climate – for example, in terms of attention, there is increase in the inclusion of climate considerations in strategy making and, in terms of action, there is increase in the inclusion of climate in material risks. The article discusses the research findings, which have implications for effective governance by corporate boards.

scholarly journals Climate Change Disclosures in the Annual Reports: Evidence from Bangladesh

2017 ◽  
Vol 9 (2) ◽  
pp. 88
Author(s):  
Pappu Kumar Dey ◽  
Mohammad Nakib ◽  
Probal Dutta
Keyword(s):  
Climate Change ◽  
Water Management ◽  
Global Warming ◽  
Content Analysis ◽  
Energy Saving ◽  
Banking Industry ◽  
Stock Exchange ◽  
Listed Companies ◽  
Cement Industry ◽  
Annual Reports

This study examines the nature and extent of climate change disclosures in the corporate annual reports of the listed companies in Dhaka Stock Exchange, Bangladesh. For this purpose, annual reports related to the year 2014 of the sample 88 listed companies have been scrutinized. In regard to this study, content analysis approach has been conducted considering thirteen different disclosure issues regarding climate change. Our analysis provides the comprehension of below average climate change disclosure practices by the Bangladeshi companies, though 58 percent companies have reported at least one issue on climate change and global warming. ‘Energy saving & efficiency’ and ‘water management & pollution’ are mostly reported issues that are industry specific requirements in some case. From the viewpoint of industry, Banking industry and Cement industry have started to report some issues related to the climate change, where 4 industries out of selected 17 industries have not provided any climate change disclosure. Disseminating climate change disclosure within 10 sentences by most of the reported companies manifests the desideratum of in-depth disclosure practices.

scholarly journals The Circular Economy of E-Waste in the Netherlands: Optimizing Material Recycling and Energy Recovery

2017 ◽  
Vol 2017 ◽  
pp. 1-6 ◽  
Author(s):  
Laura Golsteijn ◽  
Elsa Valencia Martinez
Keyword(s):  
Climate Change ◽  
The Netherlands ◽  
Circular Economy ◽  
Energy Recovery ◽  
Waste Recycling ◽  
Material Recycling ◽  
Large Household ◽  
Avoided Emissions ◽  
Over Time ◽  
Do So

In the Netherlands, waste electric and electronic equipment (e-waste) is an important point for discussion on the circular economy agenda. This paper shows the Dutch example of how “waste” can be turned into a resource, and the climate change benefits from appropriate collection and recycling. It describes the avoided emissions of CO2-equivalents due to e-waste recycling and appropriate removal and destruction of (H)CFCs contained in cooling and freezing appliances. Six different e-waste categories were included, and the results of 2016 were compared to previous years (2009–2015). In 2016, 110,000 tonnes of e-waste were collected. 80% of this was recycled to useful materials. Additionally, it resulted in 17% energy recovery. That year, the recycling of e-waste and the removal of (H)CFKs resulted in approximately 416,000 tonnes of avoided emissions of CO2-equivalents. Although the phasing out of cooling and freezing appliances with (H)CFKs led to a general decrease in the quantity of avoided CO2 emissions over time, removal of (H)CFKs still explained most of the avoided CO2 emissions. Material recycling appeared particularly beneficial for cooling and freezing appliances and small and large household appliances. The paper ends with reasons to further close the loop and ways forward to do so.

scholarly journals Audit committees in listed companies: an international comparison of composition and meetings

2008 ◽  
Vol 5 (3) ◽  
pp. 75-85
Author(s):  
Esmée Van Gansbeke ◽  
Patricia Everaert ◽  
Gerrit Sarens ◽  
Ignace De Beelde
Keyword(s):  
Corporate Governance ◽  
The Netherlands ◽  
Audit Committee ◽  
Listed Companies ◽  
Audit Committees ◽  
Annual Reports ◽  
Internal Auditor ◽  
Corporate Governance Codes ◽  
The Usa ◽  
The Uk

This paper compares the number of audit committee (AC) members, meeting frequency and the presence of internal auditors at AC meetings of listed companies according to their country of domicile. We consider the USA, the UK, the Netherlands, France and Belgium. Hypotheses are developed based on differences in corporate governance codes. Data are gathered from annual reports of 100 listed companies in these countries. Our results indicate fewer AC members in the Netherlands, and a higher frequency of AC meetings in the UK and Belgium, countries where corporate governance codes do not proscribe a minimum number of meetings. The presence of an internal auditor at AC meetings was, on average, highest for firms listed in the USA.

scholarly journals Looking back and moving forward: A closer look at the Dutch gender quota

2016 ◽  
Vol 5 (4) ◽  
pp. 7-15
Author(s):  
Annika Galle
Keyword(s):  
Content Analysis ◽  
The Netherlands ◽  
Annual Report ◽  
Listed Companies ◽  
Annual Reports ◽  
The Government ◽  
Gender Quota ◽  
A Company ◽  
Looking Back ◽  
Comply Or Explain

The Dutch Civil Code stipulates that, for balanced gender representation, 30% of seats on the boards of large corporations should be occupied by women. If a company does not meet this requirement, the company is compelled to be transparent in its annual report by means of the ‘comply or explain’ principle. This article analyses the application of this rule through content analysis of the annual reports of 52 listed companies in 2012 and 49 in 2013. The article discusses whether this rule has the desired effect of creating transparency on the gender quota. The conclusion is that ‘the comply or explain’ mechanism is inadequate without further measures, including sanctions. For 2012, 21% of the companies researched made no mention in their annual report of the application of the gender quota. In 2013, 18% of the companies made no mention of it. The companies that did indicate that they did not meet the quota failed to provide the required transparency. The reasons cited for not meeting the quota are nothing more than clichéd phrases, lacking any specificity. If the Netherlands wants to achieve the European and Dutch targets with the aid of the ’comply or explain’ mechanism, the government will have to introduce additional mechanisms, including sanctions - or, alternatively, steer an entirely different course.

scholarly journals Materiality Disclosure in Sustainability Reporting: Evidence from Malaysia

2021 ◽  
Vol 14 (1) ◽  
pp. 225-252
Author(s):  
Sie Bing Ngu ◽  
Azlan Amran
Keyword(s):  
Sustainability Reporting ◽  
Listed Companies ◽  
Policy Implications ◽  
Annual Reports ◽  
Board Independence ◽  
Theoretical Contribution ◽  
Determination Process ◽  
Major Stakeholder ◽  
Research Findings ◽  
Sustainability Reports

Manuscript type: Research paper Research aims: This paper aims to examine the determinants that influence companies to report material sustainability information in their corporate annual reports. Design/Methodology/Approach: To validate the determinants influencing materiality disclosure, content analysis was conducted on the annual reports of the top 113 Malaysian public listed companies in 2016, and the smart partial least squares technique was employed to examine the proposed relationships. Research findings: The empirical results indicate that board activity and board independence play a significant role in the determination of materiality disclosure. The results also reveal that board size, company size, profitability, leverage and industry are insignificant predictors of materiality disclosure. The results indicate that many listed companies in Malaysia disclose some amount of material sustainability information. However, the level of disclosure remains relatively low. Theoretical contribution/Originality: Notwithstanding that materiality is regarded as a key reporting principle in the preparation of sustainability reports, research on the application of the materiality concept in sustainability reporting remains to be an unexplored theme in Malaysia. This work sheds light on materiality disclosure in sustainability reporting of large companies operating in Malaysia through the combined views of the stakeholder and legitimacy theories. Practitioner/Policy implications: The results should be of great interest to policymakers who are concerned with formulating sustainability policies to achieve greater materiality disclosure. It also provides strategic insights to companies that board characteristics, such as board activity and board independence, influence materiality disclosure. Board members are urged to consider the importance of the reporting materiality determination process; otherwise, poor reporting may result in conflict with major stakeholder groups who do not see the material issues disclosed in the sustainability reports. Research limitation/Implications: The results are limited to the context of Malaysia. Future researchers can compare materiality disclosure with other countries, such as Singapore and Thailand, to enrich the sustainability reporting literature.

scholarly journals Economic valuation of climate change–induced mortality: age dependent cold and heat mortality in the Netherlands

2020 ◽  
Vol 162 (2) ◽  
pp. 545-562 ◽  
Author(s):  
W. J. W. Botzen ◽  
M. L. Martinius ◽  
P. Bröde ◽  
M. A. Folkerts ◽  
P. Ignjacevic ◽  
...  
Keyword(s):  
Climate Change ◽  
The Netherlands ◽  
Economic Valuation ◽  
Time Lags ◽  
Economic Costs ◽  
Age Classes ◽  
Statistical Life ◽  
Net Benefits ◽  
Over Time ◽  
Related Mortality

Abstract This study examines the impacts of climate change on future mortality in the Netherlands and the related economic costs. Our methods account for changes in both cold- and heat-related mortality for different age classes, the time dynamics associated with temperature-related mortality, demographic change and the urban heat island effect. Results show that heat and cold impacts on mortality vary considerably between age classes, with older people being more vulnerable to temperature extremes. The sensitivity of mortality to temperature is higher on hot (4.6%/°C) than cold (2.1%/°C) days for the most vulnerable group (≥ 80 years), and extreme temperatures have long time lags on mortality, especially in the cold. A main finding is that climate change is expected to first decrease total net mortality in the Netherlands due to a dominant effect of less cold-related mortality, but this reverses over time under high warming scenarios, unless additional adaptation measures are taken. The economic valuation of these total net mortality changes indicates that climate change will result in net benefits of up to €2.3 billion using the Value of a Statistical Life Year and €14.5 billion using the Value of a Statistical Life approaches in 2050, while this changes over time in net economic costs under high warming scenarios that can reach up to €17.6 billion in 2085. Implementing adaptation policies that reduce the negative impacts of warming on mortality in the heat can turn these net costs into net benefits by achieving a continued dominating effect of reduced mortality in the cold.

scholarly journals In-Work Poverty in Times of COVID-19

2021 ◽  
pp. 35-40
Author(s):  
Sonja Bekker ◽  
Johanna Buerkert ◽  
Quirine Quirijns ◽  
Ioana Pop
Keyword(s):  
The Netherlands ◽  
Low Income ◽  
Basic Needs ◽  
Purchasing Power ◽  
Social Activities ◽  
Poverty Threshold ◽  
The Impact ◽  
Insight Into ◽  
Over Time

AbstractThe corona crisis has an unequal impact on worker’s income. Workers with unstable jobs prior to the crisis, have been affected hardest due to the loss of work and income (Börner, 2020). An example is the group of workers who cannot make ends meet, despite having a job. In order to explore the impact of the coronavirus crisis on in-work poverty, it is relevant to get a better insight into how low income is defined because in the Netherlands low income and poverty are calculated in various ways. For this chapter we use two indicators (Statistics Netherlands, 2018; SCP, 2018). The first is the poverty threshold, indicating whether or not the income is sufficient to meet basic needs such as buying food, housing, and participating in social activities. The second is the low-income threshold, representing stable purchasing power over time.

scholarly journals Conclusions: Incomplete Integration

2021 ◽  
pp. 147-160
Author(s):  
Martijn van der Burg
Keyword(s):  
The Netherlands ◽  
Complete Integration ◽  
Northwest Germany ◽  
Research Findings ◽  
Insight Into

AbstractThis study set out to provide insight into the integration of the Netherlands and Northwest Germany into the Napoleonic Empire, through the implementation of Napoleonic governance, distinguishing several phases. This concluding chapter puts the research findings into a larger context. After exploring the collapse and legacy of Napoleonic rule, the successive stages of conquest, incorporation, and integration are reflected upon. Both areas experienced similar tensions between the Napoleonic desire for uniformity and diverse traditions. Either a ‘harsh’ approach or a ‘mild’ approach was chosen, depending on the actors involved and the interaction between core and periphery. Interests and actions were not aligned, and in more extreme cases, there was downright animosity between Napoleonic officials. Therefore, in neither the Netherlands nor Northwest Germany complete integration was achieved. However, there was no definite blueprint for integration, as different groups had conflicting ideas on the desirable level of, and path to, integration. Ultimately, integration was incomplete, but the degree of incompleteness depends on the divergent norms set by the various parties.

Nature Protection Organizations and Climate Change in the Netherlands, Germany, and the United States

2014 ◽  
Vol 9 (3) ◽  
pp. 238-265 ◽  
Author(s):  
William T. van Markham ◽  
C.S.A. (Kris) Koppen
Keyword(s):  
Climate Change ◽  
United States ◽  
The Netherlands ◽  
The United States ◽  
Annual Reports ◽  
Adaptation To Climate Change ◽  
Nature Protection ◽  
Address Climate Change ◽  
The Public ◽  
Climate Change Politics

This article investigates the messages about climate change that ten nature protection organizations in Germany, the Netherlands, and the United States communicate to their members and the public through their Internet sites, member magazines, and annual reports. Based on analysis of this content, we conclude that all the organizations address climate change, but to varying extents and in differing ways. All of the organizations note that climate change is a major problem, has a significant impact on nature, and should be addressed mainly via mitigation. With the partial exception of the Dutch groups, all also inform their members about domestic climate change politics. Other themes, including international dimensions of climate change, adaptation to climate change, consumer behavior, collaboration with and criticism of business, and efforts to pressure business or government received less emphasis overall. How much emphasis the organizations gave these themes was conditioned by their traditions, constituencies, national context, and international affiliations.

scholarly journals Reporting about value creation – Evidence from the Netherlands

2020 ◽  
Vol 94 (7/8) ◽  
pp. 313-329
Author(s):  
Kavita Nandram ◽  
Mohamed El Harchaoui
Keyword(s):  
The Netherlands ◽  
Financial Reporting ◽  
Value Creation ◽  
Annual Report ◽  
Good Practice ◽  
Listed Companies ◽  
Annual Reporting ◽  
A Company ◽  
Insight Into

Value creation is a key element in transparent and informative reporting, as it gives a better impression of the risks and opportunities that a company faces. Companies are expected to report about value creation in their annual report under various regulations and frameworks in relation to non-financial reporting. Therefore, the aim of this study is to obtain insight into whether Dutch AEX and AMX listed companies are making any progress on reporting about value creation in their 2018 annual reporting. Our analysis shows that reporting about value creation can be more specific and companies can pay more attention to any possible destruction of value. Additionally, companies can provide better insight into the long term and other effects of their chosen strategy in their value creation models. The paper provides a number of examples of good practice as inspiration for companies.

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