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Sustainability Reporting and Firm Performance in Developing Climes: A Review of Literature
2020, Copernican Journal of Finance & Accounting
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Access database of worldwide thesis, sustainability reporting & stakeholder engagement: determinants on reporting quality.
The main objective of this work is to explore what are the driving forces of corporate sustainability reporting quality (SRQ) and what is the role of stakeholder engagement in shaping SRQ. It is found that the more companies engage their stakeholders the higher quality are their sustainability reporting. The key findings of this research are: first, company size, ownership structure and level of stakeholder engagement are significant determinants on SRQ; second, stakeholder engagement (SE) moderates company visibility with increasing effect and SE moderates company’s ownership structure with decreasing effect. Using data from G250 companies, multiple factors are verified in a theoretical model. It is the first time to use GRI, KPMG and PIRC methods to evaluate SRQ simultaneously. Some interesting findings are, for example, companies of high leverage in terms of high pressure from investors are more likely to report, while their reporting quality is not necessarily high. As companies are operating in different sectors, construction companies are found less likely to disclose and if they disclosed, their reporting quality would be high; on the contrast, chemical companies are not particularly to disclose, and their reporting quality would be high if they did. As theoretical contribution, the research provides a holistic view to link stakeholder theory, legitimacy theory, signaling theory and institutional theory together. It validates stakeholder theory in SR by arguing that SE is one determinant of SRQ rather than one of its dimensions. It also contributes to clarifications on definition of SR quality by distinguishing ambiguity between extent of reporting and quality of reporting. The author shifts evaluation of reporting quality from volumetric measurements to semantic assessments. Comparison of different methods to measure SRQ indicates a comprehensive view of what are the difference and why are the difference. This research expands and verifies theoretical model of determinants on SR and SRQ by adding stakeholder engagement as a new independent variable. How SE impacts other determinants are also explored. The comprehensive framework developed in this study to identify and assess environmental reporting quality, is an initial step in the direction of examining sustainability reporting quality. From practitioner’s perspective, it helps to understand how SRQ were evaluated, and then provides implications for communication managers to enhance reporting quality and corporate communications from institutional, governance, and financial perspectives. This study argues that the quality of sustainability reports directed to various stakeholders are improved when stakeholder engagement is perceived important and said to be well implemented by companies. During sustainability reporting process, signaling of stakeholder engagement could also be enhanced. The researcher suggests companies to move from stakeholder management to stakeholder engagement, that is from a reactive way of consulting and influencing stakeholders to a proactive instrument of engaging them in process of the company’s decision making and reporting on sustainability development.
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sustainability embeddedness on the constructed index. Integrated reporters were found to show that sustainability is embedded in some aspects as stakeholder dialogue, executive members' commitment to sustainability and developing measures to report on various environmental impacts. Conversely, integrated reporters conducting business as usual and
Second: Publications Associated with the Main Theme of the Thesis (Sustainability Reporting) Published: • Buallay, A., & Al-Ajmi, J. (2019). The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting Research.
View PDF View EPUB. Recent sustainability reporting (SR) has been of particular interest to stakeholders in developed countries but has begun to be studied in developing countries. The purpose of this study is to examine the relationship between SR and firm value (FV) of non-financial firms listed on the Vietnamese stock exchange. The authors ...
Abstract Integration of Sustainability Reporting at an Academic Institution by James Shimko. MBA, Youngstown State University, 1988 BM, Youngstown State University, 1983. Doctoral Study Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Business Administration. Walden University August 2016.
The topic of corporate sustainability reporting has seen rapid growth in the past couple of years as more firms are placing a greater emphasis on becoming sustainable. However, the true impact of sustainability reporting on firm value has been widely debated, often due to the nature of the qualitative data in sustainability reports.
This study examines a large body of literature on environmental, social, and governance (ESG) and sustainability reporting over the last. 24 years (1998-2022). The study used bibliometric analysis using VOSviewer software to perform publication trends, citation analysis, and keyword mapping analysis.
Corporate Sustainability Reporting A Retrospective Study of the Sustainability Performance Captured by the Framework in the UN Global Compact Standard, and a Prospective Conceptualisation ... A PhD thesis submitted to School of Business and Social Sciences, Aarhus University, in partial fulfilment of the requirements of
Despite the substantial increase in sustainability reporting scholarly research, the comprehensive evaluation of scientific production in this area is scarce. This study combines the bibliometric and content analyses of sustainability reporting research to fill this gap. We map the development, conceptual structure, and thematic evolution of sustainability reporting scholarly research based on ...
The current thesis seeks to enhance our understanding and the existing knowledge of the impact of corporate governance (CG) on sustainability reporting (SR) around the world. This is achieved by ...
Records are evidence of corporate activities and decisions, and thus recordkeeping principles and programmes would logically be a critical element in corporate social transparency and sustainability reporting activities. It is precisely the nexus between recordkeeping and corporate social transparency that is the theme of this PhD study.
Given the increasing concern for the global environmental issues and the relating need for preservation of the ecosystem, sustainability reporting has become more and more important, to both developed and developing economies, sparking the interest of the literature. This study primarily aims to investigate the factors that influence the adoption of new sustainability reporting practices and ...
The ways in which companies address sustainability today shape the future for businesses, societies, and ecosystems at large. Yet, companies keep addressing the world's most serious evolving ...
Since the end of the 1990s, sustainability reporting has become an increasingly relevant topic in business and academia. However, literature is still limited in quantity and no major reviews of ...
This thesis aims at investigating the moderating role of country's sustainability reporting law on the relationship between the level of sustainability reporting and firm performance. To achieve this, two research questions need to be answered. What is the relationship between the level of sustainability reporting and firm performance?
Thesis Advisor: Zeynal Karaca, Ph.D. ABSTRACT As increasing amount of evidence shows that corporate sustainability performance is associated with the long-term development of businesses, sustainable and responsible investment has been growing rapidly over the past decades. Along with the trend, a large number of investors are
This study aimed to find out how the development of sustainability reporting is seen from the theoretical and practical perspectives and how the solutions are solved. This study used a systematic literature review approach. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, 24 selected articles were obtained that matched the criteria. The results show ...
Sustainability Reporting and Firm Performance in Developing Climes: A Review of Literature . × ... Unpublished PhD thesis. Enugu, Nigeria: University of Nigeria. Laskar, N. (2018). Impact of corporate sustainability reporting on firm performance: An Empirical examination. Asia Journal of Asia Business Studies, 12(4), 1-38. https:// dx.doi.org ...
This study gives a depiction of what are the general directions taken by international institutions so to tackle the current health emergency and the most pressing environmental issues, such as climate change and COVID-19 (Schaltegger, 2020; Adebayo et al., 2021).The role of companies is crucial under disruptive events, such as a crisis or, more in line with the present time, a pandemic, and ...
PhD Thesis 2019 . EMBEDDING SUSTAINABLE STRATEGIES FOR COMPETITIVE ADVANTAGE IN THE UAE SPORTS ... 2.5 SUSTAINABILITY REPORTING, COMMUNICATION AND DATA ... This thesis would never have been accomplished without the help of many people. Thank you for being part of this long journey. My deepest gratitude for His Highness Sheikhs, Excellences, and ...
During sustainability reporting process, signaling of stakeholder engagement could also be enhanced. The researcher suggests companies to move from stakeholder management to stakeholder engagement, that is from a reactive way of consulting and influencing stakeholders to a proactive instrument of engaging them in process of the company's ...
Corporate sustainability: Corporate sustainability, or corporate social responsibility, refers to a companys efforts to manage its relationships with, and meet its responsibilities to, society, including efforts to limit the harmful impacts and enhance the desirable benefits of its activities. For the purposes of this research, the
Bringing the 4 abilities (themes) that include 9 sub-themes together the researcher proposed the industrial sustainability ability framework. The research has found 4 abilities: - Efficiency: ability to see environmental and social waste and creatively and systematically reduce them. - Internalisation: ability to see failed value exchanges and ...
Aalto University, P.O. BOX 11000, 00076 AALTO www.aalto.fi Abstract of Bachelor's thesis Author Marikki Viljasaari Title of thesis Current Trends in Sustainability Reporting: Analysing the Expansion of Regulatory Frameworks Degree Bachelor's d egree Degree programme Accounting Thesis advisor(s) Ly Pham Year of approval2023 Number of pages33 LanguageEnglish
Juancho Gabriel Dulay Barretto will be defending his PhD in Leadership Studies (Business Leadership track) dissertation entitled "How Formative Experiences of Sustainability Leaders Contribute to Their Sustainability Leadership: A Narrative Analysis" April 25, 2024 at 5:30pm to 7pm His adviser is Dr. Ma. Assunta C. Cuyegkeng, PhD His panelists are: Dr. Marshaley J. Baquiano, PhD Dr. Edna P ...
Adrian H. Romero will defend his MS in Sustainability Management Thesis entitled "The impact of message framing on intention to recycle clothes as a form of pro- environmental behavior: An eye-tracking study". April 25, 2024 at 4pm to 5:30pm. His adviser is Anna A. Mendiola, PhD . His panelists are: Arvin Jay E. Boller, PhD Norman S. Tanchingco, PhD
Patrick Elven P. Bañaco will defend his MS Sustainability Management Thesis entitled "How NGOs operationalize the ecological capability approach to achieve sustainability goals" April 27, 2025 at 9am to 10:30am His adviser is Maria Assunta C. Cuyegkeng, PhD His panelists are: John Luis D. Lagdameo, PhD Enrico C. Osi, PhD Abstract: