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.

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.

scholarly journals Performance indicators in CSR and sustainability reports in Hungary

2012 ◽  
Vol 6 (3-4) ◽  
pp. 137-142 ◽  
Author(s):  
Andrea Karcagi-Kováts
Keyword(s):  
Financial Performance ◽  
Performance Indicators ◽  
Social Performance ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
External Pressure ◽  
Public Authorities ◽  
Selection Processes ◽  
The Media ◽  
Sustainability Reports

Corporate Social Responsibility (CSR) or Corporate Sustainability reporting is a relatively new phenomenon in Hungary. As the external pressure from the civil society, public authorities and the media has so far been fairly low, this important corporate activity emerged only at the beginning of the last decade. In spite of this, several pioneering companies have started to publish information on its environmental and social performance in recent years. CSR and sustainability reports are seen increasingly as strategic documents that offer a balanced, objective, and comprehensive assessment of a firm’s non-financial performance. In 2008 and 2009, more than a third of the 100 largest companies reported on their non-financial results (most of them were GRI based reports). In 2010, sixty-one organisations published a report about their non- financial performance, and 22 of these for only the first time. The aim of this paper is to present recent attempts to use indicators in CSR and sustainability reports. On the basis of a detailed review of 70 CSR/sustainability reports published during the last 9 years in Hungary, an analysis was made on the performance indicators appearing in the reports. The motivations of indicator selection processes was analysed and the intended roles of indicator set in communication and strategy design was presented. The significance of and limits to the proposed indicators was discussed.

scholarly journals Coverage of G4-indicators in GRI-sustainability reports by electric utilities

2020 ◽  
Vol 32 (3) ◽  
pp. 359-378 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Stakeholder Theory ◽  
Stock Exchange ◽  
Sustainability Reporting ◽  
Electric Utility ◽  
Electricity Sector ◽  
Global Reporting Initiative ◽  
Bottom Line ◽  
Content Type ◽  
Sustainability Reports ◽  
Coverage Rates

PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting.FindingsResults show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC.Research limitations/implicationsNeo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC.Originality/valueThis study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.

scholarly journals Effects of social, environmental, and institutional factors on sustainability report assurance: evidence from European countries

2020 ◽  
Vol 28 (6) ◽  
pp. 1059-1087 ◽  
Author(s):  
Lorenzo Simoni ◽  
Laura Bini ◽  
Marco Bellucci
Keyword(s):  
Business Ethics ◽  
Stakeholder Theory ◽  
Environmental Performance ◽  
Signaling Theory ◽  
European Countries ◽  
Institutional Factors ◽  
Legitimacy Theory ◽  
Content Type ◽  
Social Environmental ◽  
Sustainability Report

Purpose The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs. Design/methodology/approach Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental performance and business ethics controversies on the decision to assure SRs are assessed. Findings The results show that a company’s decision to assure its SRs is motivated by the need to maintain good relations with its stakeholders (which is in line with stakeholder theory and legitimacy theory), as well as by the willingness to signal their sustainability performance (which is in line with signaling theory) and to gain legitimacy. On the contrary, business ethics controversies do not seem to be relevant to a company’s assurance practices. Originality/value This paper provides new insights into the influence that social, environmental and institutional factors have on assurance strategies. New factors that previous research does not investigate – environmental performance, business ethics controversies and corporate governance – are tested. Factors that are already investigated in the literature are considered from an original perspective of introducing alternative measures (e.g. for the scope of national sustainability policies).

scholarly journals Corporate Sustainability Reporting in the BIST Sustainability Index

2016 ◽  
Vol 6 (10) ◽  
pp. 21 ◽  
Author(s):  
Burcu Demirel ◽  
Murat Erdogan
Keyword(s):  
Content Analysis ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Development Stage ◽  
Global Reporting Initiative ◽  
Sustainability Index ◽  
Sustainability Reports ◽  
Working Day ◽  
Sustainability Report ◽  
Day By Day

<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

scholarly journals An Analysis of Information Materiality on Corporate Sustainability Report Using Information Materiality Map: A Review in Mining Industry in Indonesia

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Stock Exchange ◽  
Corporate Sustainability ◽  
Mining Industry ◽  
Secondary Data ◽  
Sustainability Reporting ◽  
Document Analysis ◽  
Sustainability Reports ◽  
New Perspective ◽  
Material Information ◽  
Sustainability Report

This research aims to provide an overview of information that is material in sustainability reporting in Indonesia, especially material information in sustainability report in mining industry in Indonesia. The design of this research is document analysis. In this context, this study try to achieve an understanding of the document's contents from corporate sustainability report. This research used sustainability report published by companies in mining industry fields, particularly mining companies which competed in Indonesia Sustainability Reporting Award (ISRA) in 2014, 2015 and 2016. Data was collected by secondary data through the official website of Indonesia Stock Exchange as well as the company's official website. The data of sustainability reports were analyzed descriptively by analyzing the content of the sustainability report. This study can help to build a new perspective about material information in sustainability report in Indonesian mining industry. Keywords: Information Materiality Map, Sustainability Reporting, Sustainability Report, Mining Industry

scholarly journals Sustainability Reporting in Cooperatives

Risks ◽  
2021 ◽  
Vol 9 (6) ◽  
pp. 117
Author(s):  
Gamze Yakar Pritchard ◽  
Kıymet Tunca Çalıyurt
Keyword(s):  
Financial Services ◽  
Large Scale ◽  
Performance Indicator ◽  
Social Performance ◽  
Sustainability Reporting ◽  
Healthcare Services ◽  
Global Reporting Initiative ◽  
Decent Work ◽  
Sustainability Disclosure ◽  
Sustainability Reports

The aim of the present study is to examine the sustainability reports of cooperatives, which may play an important role in achieving the sustainable development goals and help to identify which economic, environmental, and social sustainability indicators cooperatives are currently reporting. For this purpose, a total of 168 sustainability reports were examined for cooperatives that use the Global Reporting Initiative (GRI) G4 reporting, and that are included in the Sustainability Disclosure Database (SDD-GRI). As a result of this study, it was determined that the economic performance indicator disclosure levels of cooperatives that are active in the financial services sector are higher compared with those of cooperatives that are active in other sectors. In addition, it was also observed that the labor practices and decent work sub-category indicator disclosure levels of cooperatives active in the agriculture sector are lower compared to those of cooperatives that are active in the healthcare services and financial services sectors. Another outcome of this study was the finding that the social performance indicator disclosure levels for large-scale cooperatives are greater than those of small- and medium-sized (SME) cooperatives.

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.

Sustainability Reporting and Sustainability in the Turkish Business Context

2017 ◽  
pp. 115-132 ◽  
Author(s):  
Tutku Seckin-Celik
Keyword(s):  
Stakeholder Theory ◽  
Sustainability Reporting ◽  
Theoretical Framework ◽  
Financial Information ◽  
Organizational Sustainability ◽  
Financial Reports ◽  
Organizational Contexts ◽  
Business Context ◽  
Reporting Practices ◽  
Sustainability Reports

Companies have started to publish social and environmental reports, in addition to their financial reports. Disclosing non-financial information takes the form of sustainability reports due to some pressures from the environment. The reasons of why organizations publish sustainability reports and benefits that can be obtained with such disclosures can be explained from institutional theory, legitimacy theory and stakeholder theory perspectives. This chapter aims to broaden the understanding about sustainability reporting. Thus, after a quick introduction with the meaning and scope of sustainability and organizational sustainability, theoretical framework for sustainability reporting practices and related studies from different organizational contexts are examined. Besides, sustainability in the Turkish business context is shortly addressed.

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