scholarly journals Relationship between prefectural plan for the advancement of public and private sector data utilization and information disclosure system

2020 ◽  
Vol 30 (2) ◽  
pp. 163-167
Author(s):  
Masami HONDA
Keyword(s):  
Private Sector ◽  
Information Disclosure ◽  
Data Utilization ◽  
Public And Private ◽  
Public And Private Sector ◽  
Sector Data ◽  
Information Disclosure System

scholarly journals Public and Private Sector Environmental Reporting

2017 ◽  
pp. 231
Author(s):  
Verónica Paula Lima Ribeiro ◽  
Sónia Maria da Silva Monteiro
Keyword(s):  
Private Sector ◽  
Information Disclosure ◽  
Ad Hoc ◽  
Environmental Information ◽  
Environmental Accounting ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Environmental Disclosure ◽  
Public And Private ◽  
Public And Private Sector

The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.

scholarly journals District decision-making for health in low-income settings: a case study of the potential of public and private sector data in India and Ethiopia

2016 ◽  
Vol 31 (suppl 2) ◽  
pp. ii25-ii34 ◽  
Author(s):  
Sanghita Bhattacharyya ◽  
Della Berhanu ◽  
Nolawi Taddesse ◽  
Aradhana Srivastava ◽  
Deepthi Wickremasinghe ◽  
...  
Keyword(s):  
Decision Making ◽  
Private Sector ◽  
Low Income ◽  
Public And Private ◽  
Public And Private Sector ◽  
Sector Data

Corporate Social Reporting Practices In India

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Dr Vipin Bihari Srivastava ◽  
Dr Manoj Kumar Mishra ◽  
Dr Wogari Negari
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Social Information ◽  
Social Reporting ◽  
Annual Reports ◽  
Public And Private ◽  
Reporting Practices ◽  
Corporate Social Reporting ◽  
Public And Private Sector ◽  
Corporate Social

"This paper aims to examine the extent of corporate social reporting practices in the annual reports of companies in India and to ascertain the differences if any, between public sector and private sector companies and to investigate what were the determinants of corporate social reporting . The study intends to answer the research questions which include: a) what variables could represent a Conceptual Model of Corporate Social Reporting consists of dependent variables and Independent variables? b) What are the factors of Corporate Social Reporting (COSOR) and how valid and reliable are these factors? c) What is the degree of COSOR by factors in public and private sector companies? d) What are the determinants of COSOR? What is the level of their influence on COSOR? A sample of 120 listed companies of National Stock Exchange of India was chosen and they were stratified in to public and private sector companies. A Corporate social reporting Index was constructed for data collection through content analysis from the annual reports. The results of the study revealed that social accounting information were disclosed in company’s annual reports, chairman’s speech, directors’ reports, notes to accounts, schedule to accounts and auditor’s report. The degree of corporate social reporting varies between public sector and private sector companies. The public sector companies have disclosed more corporate social reporting information than the private sector companies. The study found that higher the level of capital employed, earnings before depreciation and taxes, total assets and total sales higher was the level of corporate social reporting. However, the degree of influence of determinants on corporate social reporting was different among public and private sector companies. Most of the companies have disclosed corporate social information on voluntary basis. To improve the understandably, uniformity, and comparability of corporate social information, this study suggests making it mandatory. A standard format for disclosure of corporate social information shall be prescribed by the Ministry of Corporate Affairs by amending the Indian Companies Act. The concept of social accounting is relatively new in India. This study suggests to include it in the commerce curriculum and also in the curriculum of CA/CWA/CS. Corporate Social Reporting is such a vast area of research that no single study can cover different dimensions related to it. Though some studies including the present study have been conducted on Corporate Social Reporting Practices in India, but still there is much potential of research in this area. Future research in this area will hopefully bring more brightening result measuring and analysing social costs and benefits data by manager as well as by other concerned. Since the subject is in the primary stage, an in-depth research is needed to be done in different sectors such as banking information technology, manufacturing etc. The results are specifically applicable to sample companies and generalisations can be made with caution. The results of the study are based on the data collected from published annual reports of sample companies using content analysis method. Corporate social reporting in company websites, brochures etc are not covered. Social cost and benefit analysis is not covered in this study.

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