scholarly journals SUSTAINABILITY REPORTING IN THE NORDIC REAL ESTATE COMPANIES: EMPIRICAL EVIDENCE FROM FINLAND

2018 ◽  
Vol 24 (1) ◽  
pp. 51-63 ◽  
Author(s):  
Anahita RASHIDFAROKHI ◽  
Saija TOIVONEN ◽  
Kauko VIITANEN
Keyword(s):  
Content Analysis ◽  
Real Estate ◽  
Sustainability Reporting ◽  
Current Status ◽  
Quality Of Information ◽  
Real Estate Sector ◽  
Legal Risks ◽  
The Common ◽  
Sustainability Reports

The purpose of our study was to investigate the content of sustainability reporting issued by real estate sector. Content analysis was employed to identify the strengths and weaknesses of sustainability information provided by sample companies. The content analysis structure considered both quantity and quality of information simultaneously. Our results show an inconsistency in the form, extent and quality of sustainability reports. In addition, our findings recognise a lack of clear approach to embrace materiality, external assurance, and further engagement of stakeholders in the sample reports. It seems that most of the sample companies were engaged in issuing sustainability reports to fulfil the legislative requirement and avoiding financial or legal risks. Our study provides information on the current status of sustainability reporting to real estate professionals. In addition it contributes in decreasing the financial and legal risks, and increasing the corporate reputational capital, by revealing the common weaknesses prevalent in the sustainability reports.

scholarly journals Investigating performance indicators disclosure in sustainability reports of large mining companies in Ghana

2017 ◽  
Vol 17 (4) ◽  
pp. 643-660 ◽  
Author(s):  
Clement Lamboi Arthur ◽  
Junjie Wu ◽  
Milton Yago ◽  
Jinhua Zhang
Keyword(s):  
Content Analysis ◽  
Performance Indicators ◽  
Large Scale ◽  
Sustainability Reporting ◽  
Current Status ◽  
Global Reporting Initiative ◽  
Content Type ◽  
Mining Companies ◽  
Sustainability Reports ◽  
The Government

Purpose The purpose of this study is to examine the degree, contents and trend development of Global Reporting Initiative (GRI) performance indicators disclosed in sustainability reports of large mining companies in Ghana. Design/methodology/approach Content analysis methods are used to analyse 50 sustainability reports of ten large-scale mining companies in Ghana, covering the period 2008-2012. Findings The study finds that there has been a widening and increasing trend in the disclosure of performance indicators in sustainability reports of the large mining companies in Ghana, in accordance with GRI guidelines. The findings suggest that good progress in the strategic sector has been made in the voluntary adoption of the GRI guidelines to increase transparency, credibility and comparability in sustainability reporting. The findings also indicate areas to be improved. Practical implications The Government of Ghana and the Ghana Chamber of Mines could learn from the findings about the current status of this matter in order for them to formulate policies and regulations which would encourage the mining sector in moving forward in the adoption of international reporting standards. Originality/value This paper initializes investigation into the degree, contents and trends of performance indicators in sustainability reports of large mining companies in Ghana using content analysis.

scholarly journals A Comprehensive Measurement for Sustainability Reporting Quality: Principles-Based Approach

2020 ◽  
Vol 4 (2) ◽  
pp. 249
Author(s):  
Paulina Permatasari ◽  
Juniati Gunawan ◽  
Magdi El-Bannany
Keyword(s):  
Content Analysis ◽  
Reporting Quality ◽  
Sustainability Reporting ◽  
Comprehensive Approach ◽  
Future Studies ◽  
Quality Principles ◽  
Quality Of Reports ◽  
Sustainability Reports ◽  
Comprehensive Measurement

This study presents a comprehensive approach to measure sustainability reporting quality (SRQ) and examines levels of SRQ. It was then used to measure SRQ in Indonesia. Based on reporting guidelines, the new comprehensive measurement for SRQ was developed by not only evaluating the extent of disclosures, but also by examining the quality. The content analysis was conducted to measure the level of SRQ using this comprehensive measurement. The samples are from stand-alone sustainability reports of companies. The results indicate that the overall score for SRQ was moderate. The score was derived using five aspects: the extent of quantitative reporting, the extent of qualitative reporting, the content of the report, the quality of the report, and sustainability reporting accordance. This proposed comprehensive SRQ measurement was used to examine the quantitative and qualitative aspects. This measurement will help academicians to examine the quality of reports and provide more credible assessments that can be used by practitioners to analyze the content of the report. Applying the SRQ measure to Indonesian companies empirically enriches the existing literature and creates a new platform for future studies. 

scholarly journals Nature Of Information Provided And Quality Of Sustainability Reports Assurance Statements Of Fortune Global 500 Companies

2017 ◽  
Vol 33 (5) ◽  
pp. 1023-1034 ◽  
Author(s):  
Tarmizi Achmad ◽  
Faisal Faisal ◽  
Muhammad Bahrul Ulum
Keyword(s):  
Content Analysis ◽  
Sustainability Reporting ◽  
Quality Score ◽  
T Test ◽  
Accounting Firms ◽  
Important Thing ◽  
Nature Of Information ◽  
Sustainability Reports ◽  
Sustainability Report

The objective of this study is to investigate how the quality of assurance statement varies among the different assurance providers (accounting versus non-accounting firms). The sample consists of one hundred thirty-five of Fortune Global 500 companies for the year 2014. Independent sample t-test is used to determine how the quality of assurance statement differs among various assurance providers. The result shows that accounting firms still dominate the sustainability report assurance market (75.56 per cent), while non-accounting firms is 24.44 per cent. However, in terms of quality score of assurance statement, non-accounting assurance providers (consultant) value higher than accounting firms for all aspects of report content (reporting format, assurance procedures and recommendations and opinion).  The implication of this finding suggests that the company not only to consider the reputation of the assurance provider, but the more important thing is competence and expertise in the field of sustainability reporting. Despite the growing interest research in assurance, this study is one of the few studies that measure assurance quality by content analysis.

scholarly journals Compliance with materiality in G4-sustainability reports by electric utilities

2019 ◽  
Vol 14 (3) ◽  
pp. 583-608 ◽  
Author(s):  
Johannes Slacik ◽  
Dorothea Greiling
Keyword(s):  
Content Analysis ◽  
Information Needs ◽  
Electric Utility ◽  
Global Reporting Initiative ◽  
Actual Performance ◽  
Content Type ◽  
Reporting Practices ◽  
Reporting Practice ◽  
Sustainability Reports

Purpose Materiality as an emerging trend aims to make sustainability reports (SR) more relevant for stakeholders. This paper aims to investigate whether the reporting practice of electric utility companies (EUC) is in compliance with the materiality principle of the Global Reporting Initiative (GRI) when disclosing SR. Design/methodology/approach A twofold content analysis focusing on material aspects (MAs) is conducted, followed by correlation analysis. Logic and conversation theory (LCT) serves to evaluate the communication quality of documented materiality in SR by EUC. Findings The coverage and quality of documented MAs in SR by EUC do not meet the requirements for relevant and transparent communication. Materiality does not guide the reporting practice and is not taken seriously. Research limitations/implications Mediocre quality of coverage and communication in SR shows that stakeholders’ information needs are not considered adequately. The content analysis is limited in focusing on merely documented aspects rather than on actual performance. Originality/value This study considers the quality of communication of documented materiality through the lens of LCT. It contributes to the academic debate by introducing LCT as a viable theoretical perspective for analyzing SR. The paper evaluates GRI-G4 reporting practices in the electricity sector, which, while under-researched is crucial for sustainability. It also contributes to the emerging body of empirical research on the relevance of materiality as a guiding principle for sustainability reporting.

scholarly journals PENGUNGKAPAN TERKAIT SDGs DAN PROFITABILITAS SERTA ANALISIS INDUSTRI

2021 ◽  
Vol 21 (1) ◽  
pp. 75
Author(s):  
Siti Alfiah ◽  
Regina Jansen Arsjah
Keyword(s):  
Content Analysis ◽  
Real Estate ◽  
Firm Size ◽  
Consumer Goods ◽  
Stock Exchange ◽  
Basic Industry ◽  
Real Estate Sector ◽  
Negative Effect ◽  
Development Goals ◽  
Positive Effect

<p><em>This research was conducted to capture the extent to which Indonesian companies have revealed their activities related to each goal of the Sustainabls Development Goals (SDGs), specifically in the year the SDGs were launched. Aim of the study is to analyze and obtain empirical evidence about the effect of SDGs’ related company disclosure, firm size, leverage on profitability, and related industrial analysis. The SDGs’ related company disclosure was measured using content analysis. This research conducted on all companies listed on the Indonesia Stock Exchange (IDX) in 2015, with a sample, amounted to 468 companies. The results show the positive effect of SDGs’ related company disclosure on profitability and the negative effect of leverage on profitability. There is no effect of size on profitability. The results also show that the financial sector revealed the most SDGs, followed by the basic industry and chemical sector, property, and real estate sector, and the consumer goods sector.</em></p>

Intellectual Capital Disclosure in Sustainability Reports

2013 ◽  
pp. 195-214 ◽  
Author(s):  
Giovanni Bronzetti ◽  
Romilda Mazzotta ◽  
Graziella Sicoli ◽  
Maria Assunta Baldini
Keyword(s):  
Content Analysis ◽  
Intellectual Capital ◽  
Voluntary Disclosure ◽  
Information Disclosure ◽  
Listed Companies ◽  
Global Reporting Initiative ◽  
Voluntary Disclosures ◽  
Sustainability Reports ◽  
Sustainability Report

The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of application of the Global Reporting Initiative framework. The results confirm that the sustainability report can adequately represent the intellectual capital, especially in order to understand its role in the firm and the interaction with other variables present in the firm.

The Determinants of Sustainability Reporting of the Portuguese Public Sector Entities

2019 ◽  
pp. 653-678
Author(s):  
Maria da Conceição C. Tavares ◽  
Lúcia Lima Rodrigues
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Public Sector ◽  
Social Responsibility ◽  
Sustainability Reporting ◽  
Global Reporting Initiative ◽  
Sustainability Disclosure ◽  
Sustainability Reports ◽  
Csr Disclosure ◽  
Corporate Social

Based on legitimacy and on stakeholder theories, this study analyses the level of disclosure of Corporate Social Responsibility (CSR) in the sustainability reports of the Portuguese public sector entities for the years 2008 and 2012, prepared in accordance with the guidelines of the Global Reporting Initiative (GRI). The authors also aim to determine the factors that influence this level of disclosure. Using content analysis, an index of CSR disclosure was constructed based on the sustainability reports of 58 public sector entities. It was concluded that the level of sustainability disclosure is related to the organisation's size, industry, awards and certifications received, and visibility measured in terms of consumer proximity. This study offers new empirical evidence of a different context – public sector entities in Portugal, providing valuable insights into the factors that explain CSR disclosures in public sector entities.

scholarly journals Debtholder Monitoring Incentives and Bank Earnings Opacity

2020 ◽  
pp. 1-38
Author(s):  
Piotr Danisewicz ◽  
Danny McGowan ◽  
Enrico Onali ◽  
Klaus Schaeck
Keyword(s):  
Real Estate ◽  
Information Disclosure ◽  
Quality Of Information ◽  
Legislative Changes ◽  
Priority Structure ◽  
Real Estate Loan

Abstract We exploit exogenous legislative changes that alter the priority structure of different classes of debt to study how debtholder monitoring incentives affect bank earnings opacity. We present novel evidence that exposing nondepositors to greater losses in bankruptcy reduces earnings opacity, especially for banks with larger shares of nondeposit funding, listed banks, and independent banks. The reduction in earnings opacity is driven by a lower propensity to overstate earnings and is more pronounced among larger banks and in banks with more real estate loan exposure. Our findings highlight the importance of creditors’ monitoring incentives in improving the quality of information disclosure.

scholarly journals The Spiritual Quality in Facilitating a Transformation Towards Integral Sustainability: The Case of Real Estate Development

MANUSYA ◽  
2009 ◽  
Vol 12 (1) ◽  
pp. 97-115
Author(s):  
Tanapon Panthasen ◽  
John Motloch ◽  
Vimolsiddhi Horayangkura
Keyword(s):  
Real Estate ◽  
Integral Transformation ◽  
Spiritual Transformation ◽  
Real Estate Development ◽  
The Real Estate ◽  
Residential Community ◽  
Real Estate Sector ◽  
The Relationship ◽  
Depth Interviews

This study is intended to analyze and describe the relationship between the quality of spirituality and the quality of sustainability through the study of residential community developments in the real estate sector. Based on integral theories, this study explores three communities globally and three communities in Thailand. According to the data, gained mainly from in-depth interviews, questionnaires and observation, the findings show that an integral transformation towards a higher degree of sustainability has occurred, which embraces a spiritual, behavioral, cultural, social and environmental dimension. The findings also show that spiritual transformation has been the primary factor enabling this occurrence. Accordingly, this study offers suggestions for facilitating a transformation towards integral sustainability.

scholarly journals Ageing and Quality of Life - New Responses from the Real Estate Sector in Portugal (1)

2011 ◽  
Vol 15 (15) ◽  
pp. 57-69
Author(s):  
Fátima De Matos
Keyword(s):  
Quality Of Life ◽  
Real Estate ◽  
Elderly Population ◽  
The Elderly ◽  
Real Estate Market ◽  
The Real ◽  
The Real Estate ◽  
Real Estate Sector ◽  
Wide Range

Ageing and Quality of Life - New Responses from the Real Estate Sector in Portugal (1) In the second half of the 20th century, the history of European demography is associated with a pronounced and widespread process of ageing. The 21st century will have to cater to the needs of an elderly population in transformation. Portugal is also part of this process and in efforts to improve the quality of life of the elderly, a wide range of facilities, services and social responses have been established by a variety of promoters, targeting several social levels. This paper will analyze a specific segment directed at an exclusive niche of the elderly population, the Senior Residential Condominiums. This is a very recent segment of the housing market, with high levels of comfort, quality, sanitation, health, and recreation, essential to full well-being. The paper intends to characterize this real estate market niche so as to identify its distinctive features, the promoting agents and how they can contribute to residents' quality of life.

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