scholarly journals Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports

2017 ◽  
Vol 9 (4) ◽  
pp. 636 ◽  
Author(s):  
Elisa Truant ◽  
Laura Corazza ◽  
Simone Scagnelli
Keyword(s):  
Exploratory Study ◽  
Risk Disclosure ◽  
Sustainability Reports

An exploratory study of intangibles risk disclosure in annual reports of banking companies from the UK, US, Germany and Italy - Some descriptive insights

2013 ◽  
pp. 81-120 ◽  
Author(s):  
Susanne Durst
Keyword(s):  
Intellectual Capital ◽  
Exploratory Study ◽  
The United States ◽  
Annual Reports ◽  
Risk Disclosure ◽  
Related Risk ◽  
Potential Benefits ◽  
Report Data ◽  
Key Drivers ◽  
The Uk

Intangibles are viewed as the key drivers in most industries, and current research shows that firms voluntarily disclose information about their investments in intangibles and their potential benefits. Yet little is known of the risks relating to such resources and the disclosures firms make about such risks. In order to obtain a more balanced and complete picture of firms' activities, information about the risky side of their intangibles is also needed. This exploratory study provides some descriptive insights into intangibles-related risk disclosure in a sample of 16 large banks from the United States (US), United Kingdom (UK), Germany and Italy. Annual report data is analyzed using the three Intellectual Capital dimensions. Study findings illustrate the variety of intangibles-related risk disclosure as demonstrated by the banks involved.

scholarly journals Risk Disclosure Patterns among Jordanian Companies: An Exploratory Study during Covid-19 Pandemic

2020 ◽  
Vol 9 (3) ◽  
pp. 69
Author(s):  
Fawzi Ata Al-Sawalqa
Keyword(s):  
Board Of Directors ◽  
Exploratory Study ◽  
Critical Time ◽  
Extraction Process ◽  
Risk Disclosure ◽  
Entire Study ◽  
Operational Activities ◽  
Risk Disclosures ◽  
Disclosure Patterns

This current exploratory study comes at a critical time to determine the risk disclosure pattern of Jordanian companies during Covid-19 pandemic in response to the request of JSC for Jordanian listed companies to prepare and send disclosure reports include the effect of Covid-19 pandemic on their activities in terms of material events, operational activities and the decisions of board of directors during the period of disclosure suspension extending from March 18, 2020 to May 5, 2020. Based on all the non-financial companies that listed in the first market, the results of the study indicated that the entire study sample (100%) did send the disclosure reports to JSC. In terms of the quality of disclosed risks, extraction process resulted in finding 20 risk items distributed over 5 categories. The results show that the average disclosure level is 65.6%, with the operational category ranked first and followed by investor relation category, financial category, strategic category and finally the market category. Results show that those sectors that were suspended completely during Covid-19 pandemic provided risk disclosures in all categories and vice versa. In addition to the several implications, the study offers many avenues for future study based on the risk disclosure model of the current study.

Risk disclosure: An exploratory study of UK and Canadian banks

2006 ◽  
Vol 7 (3-4) ◽  
pp. 268-282 ◽  
Author(s):  
Philip M Linsley ◽  
Phillip J Shrives ◽  
Mandy Crumpton
Keyword(s):  
Exploratory Study ◽  
Risk Disclosure

Development of a risk disclosure index and its application in an Indian context

2019 ◽  
Vol 35 (1) ◽  
pp. 1-23
Author(s):  
MV Shivaani ◽  
P.K. Jain ◽  
Surendra S. Yadav
Keyword(s):  
Exploratory Study ◽  
Risk Index ◽  
Univariate Analysis ◽  
Annual Reports ◽  
Ordinal Scale ◽  
Average Risk ◽  
Risk Disclosure ◽  
Content Type ◽  
Indian Context ◽  
Recession Period

Purpose This paper aims to gauge the quality of risk disclosure in 3,872 annual reports of Indian corporates, using a risk disclosure index (RDI) developed to capture both quality and quantity of risk disclosures. Design/methodology/approach Focussing on 69 risk items, the paper uses manual textual analysis and scores risk items using an ordinal scale, as opposed to the general practice of using a dichotomous scale. Findings The average risk index is low, but greater in the post-recession period than in the pre-recession period. Most disclosures are qualitative, both backward and forward-looking, and exhibit a negative tone. In addition, company age and industry sector have a significant impact on disclosure levels. Research limitations/implications The choice and weighting of semantic qualities used to construct RDIs used in disclosure studies are inherently subjective. This exploratory study uses univariate analysis and does not explore the reasons for poor disclosure. Practical implications In addition to its usefulness for investors and companies’ management, the findings of non-compliance with certain mandatory provisions and a low average RDI is particularly relevant for policymakers and regulatory bodies. Originality/value Development of a summary measure/RDI that is novel in its differential weighting of the semantic qualities pertaining to quantification, time-orientation and tone. Further, it serves as an exploratory study about risk disclosure practices in the Indian context that reveals notable differences from findings of previous risk disclosure research. Moreover, the study examines the relationship between firms’ age and risk disclosure levels, a largely ignored aspect in disclosure research.

scholarly journals The board's role in risk disclosure: an exploratory study of Italian listed state-owned enterprises

2015 ◽  
Vol 36 (2) ◽  
pp. 113-120 ◽  
Author(s):  
Alessandra Allini ◽  
Francesca Manes Rossi ◽  
Khaled Hussainey
Keyword(s):  
Exploratory Study ◽  
Risk Disclosure

Factors influencing the level of environmental disclosures in sustainability reports: Case of climate risk disclosure by Brazilian companies

2019 ◽  
Vol 26 (4) ◽  
pp. 791-804 ◽  
Author(s):  
Daniel Kouloukoui ◽  
Ângelo Marcio Oliveira Sant'Anna ◽  
Sônia Maria da Silva Gomes ◽  
Marcia Mara de Oliveira Marinho ◽  
Pieter de Jong ◽  
...  
Keyword(s):  
Climate Risk ◽  
Risk Disclosure ◽  
Factors Influencing ◽  
Environmental Disclosures ◽  
Sustainability Reports

scholarly journals ANIMAL-DERIVED FOOD INDUSTRY: RISKS AND OPPORTUNITIES DUE TO FARM ANIMAL WELFARE

2018 ◽  
Vol 58 (3) ◽  
pp. 244-253 ◽  
Author(s):  
THOMAS MICHAEL HOAG ◽  
CELSO FUNCIA LEMME
Keyword(s):  
Animal Welfare ◽  
Exploratory Study ◽  
Food Industry ◽  
Corporate Sustainability ◽  
Trade Flows ◽  
Farm Animal ◽  
International Economy ◽  
Farm Animal Welfare ◽  
Sustainability Reports ◽  
Material Issue

ABSTRACT Farm animal welfare (FAW) has emerged in recent years as a potential material issue for the animal-derived food products industry. The issue is global in scope, given the large trade flows and multinational structure of many companies in the agribusiness industry, a critical sector of the Brazilian and international economy. This exploratory study is an attempt to map the agendas of companies in the industry and compare them with the agendas of the principal stakeholders for a better understanding of the risks and opportunities facing the intangible assets of companies with regard to FAW. The mapping was carried out by consulting websites and corporate sustainability reports. The overarching result of the study is to show that the industry as a whole is neglecting FAW as a material issue.

scholarly journals Do Codes of Ethics Reveal a University’s Commitment to Sustainable Development? Evidence from Italy

2019 ◽  
Vol 11 (4) ◽  
pp. 1134 ◽  
Author(s):  
Giorgio Mion ◽  
Angela Broglia ◽  
Angelo Bonfanti
Keyword(s):  
Sustainable Development ◽  
Exploratory Study ◽  
Public Universities ◽  
Sustainable Development Goals ◽  
Codes Of Ethics ◽  
Communication Tool ◽  
2030 Agenda ◽  
Development Goals ◽  
Sustainability Reports ◽  
The University

Higher education institutions, such as universities, formulate strategies and undertake initiatives to support sustainable development (SD). Scholars draw up and examine sustainability reports as the main institutional documents to assess and communicate universities’ efforts towards SD. However, the presupposition of a commitment to SD by the university community is the declaration included in their codes of ethics, which can subsequently be verified and included in their sustainability reports. Thus, although codes of ethics orient strategies, no studies have yet attempted to examine if they can be considered as a communication tool able to express a university’s commitment to SD. This exploratory study aims to investigate if and how the codes of ethics of the Italian public universities reflect their commitment towards SD. Content analysis was carried out using the 17 Sustainable Development Goals (SDGs) proposed by the United Nations’ 2030 Agenda. The findings suggest that SD is a common aim among Italian universities, although it is not explicitly communicated in their codes of ethics, and that each university contributes to SD in different ways. In practical terms, this study suggests to adopt an approach that is better directed towards SD to improve universities’ codes of ethics and compliant strategies.

Classifying Disfluencies in Preschool- and School-Age Spanish–English Bilinguals Who Do Not Stutter: An Exploratory Study

2020 ◽  
Vol 5 (1) ◽  
pp. 119-130
Author(s):  
Raúl Rojas ◽  
Farzan Irani
Keyword(s):  
Exploratory Study ◽  
Evidence Base ◽  
Medium Effect ◽  
Bilingual Children ◽  
Linear Regression Models ◽  
Cross Sectional ◽  
Total Percentage ◽  
Narrative Production ◽  
Language Measures ◽  
Mean Length Of Utterance

Purpose This exploratory study examined the language skills and the type and frequency of disfluencies in the spoken narrative production of Spanish–English bilingual children who do not stutter. Method A cross-sectional sample of 29 bilingual students (16 boys and 13 girls) enrolled in grades prekindergarten through Grade 4 produced a total of 58 narrative retell language samples in English and Spanish. Key outcome measures in each language included the percentage of normal (%ND) and stuttering-like (%SLD) disfluencies, percentage of words in mazes (%MzWds), number of total words, number of different words, and mean length of utterance in words. Results Cross-linguistic, pairwise comparisons revealed significant differences with medium effect sizes for %ND and %MzWds (both lower for English) as well as for number of different words (lower for Spanish). On average, the total percentage of mazed words was higher than 10% in both languages, a pattern driven primarily by %ND; %SLDs were below 1% in both languages. Multiple linear regression models for %ND and %SLD in each language indicated that %MzWds was the primary predictor across languages beyond other language measures and demographic variables. Conclusions The findings extend the evidence base with regard to the frequency and type of disfluencies that can be expected in bilingual children who do not stutter in grades prekindergarten to Grade 4. The data indicate that %MzWds and %ND can similarly index the normal disfluencies of bilingual children during narrative production. The potential clinical implications of the findings from this study are discussed.

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