The aim of this paper is to explore the sustainability choices of a group of investors relating to corporate environmental initiatives and disclosures given a case‐based scenario. Obtaining such an understanding is important because, as per signaling theory, investors' preferences for sustainable development initiatives and disclosures are one of the contributory factors in determining the quality of environmental disclosures. A web‐based survey of a group of investors was conducted. The questionnaire includes a hypothetical case‐based scenario presenting environmental versus economic consequences of pollution prevention initiatives for a small mining company. The findings indicate that a majority (52%) of the respondents failed to choose a dominant proenvironmental or profinancial strategy. The findings imply that making a decision about a sustainable initiative is complex and requires consideration of a range of contextual factors. The findings support the view that given the resource limitations of a small company, compliance with existing regulation is preferred by the investors over competitive advantage and reputation for undertaking prosustainability initiatives. Hence, one implication is that the regulators should examine tightening the current sustainability regulation status for small companies regarding their environmental policies and disclosures.
The aim of this study is to evaluate the capacity of an e-learning tool (blog) to facilitate reflection among students as part of collaborative group learning. The paper provides insights into student attitudes towards blogs as an interactive and reflective learning tool. Additionally, the study highlights the differences between domestic and international student attitudes towards reflection as part of collaborative learning in groups. The results indicate that international students consistently viewed the use of e-learning tools more positively than domestic students. For educators, the results provide direction in terms of enhancements to assessment tasks incorporating e-learning, including the professional development of staff to address the rapidly changing learning environment.
The purpose of this paper is to explore investors' perspectives on the environmental initiatives and disclosure strategies of large firms. Obtaining such viewpoints is important because, as signaling theory suggests that investors' perspectives are one of the contributory factors in determining organisational strategies for environmental initiatives and disclosures. We used a web-based questionnaire of a group of investors. We put forward a hypothetical case study that raised financial versus environmental consequences of safe waste disposal initiatives for a large company. The findings revealed that a majority (90.21 per cent) of the investors preferred a pro-environmental strategy for waste disposal when a large firm in an environmentally sensitive sector is responsible for polluting the regional water resource. Our findings concluded that investors expect a high quality of environmental disclosures from larger firms as opposed to smaller firms. This study contributes to the literature by presenting investors perspective on firms' environmental decisions using a hypothetical case study.
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