A comprehensive comparison of corporate environmental reporting and responsiveness

Staden, Chris J. van; Hooks, Jill

doi:10.1016/j.bar.2007.05.004

Cited by 205 publications

(204 citation statements)

References 32 publications

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“…Our results are consistent with the literature [13,64] finding that enterprises motivated by legitimacy reasons undertake fewer and vaguer actions. The literature would expect that successful enterprises would perceive a greater pressure for legitimisationfor example older, more established or financially successful enterprises [12], while the primary data suggests that it is the larger enterprises that feel that pressure, but not necessarily belonging to a brand or chain.…”

Section: Discussionsupporting

confidence: 83%

Sustainability motivations and practices in small tourism enterprises in European protected areas

Font

Tamajón

Jones

2016

Journal of Cleaner Production

211

177

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A survey of around 900 tourism enterprises in 57 European protected areas shows that small firms are more involved in taking responsibility for being sustainable than previously expected, including eco-savings related operational practices but also reporting a wide range of social and economic responsibility actions. TwoStep cluster analysis was used to group the firms on three groups based on their motivations to be sustainable. Competitiveness driven firms practice fewer eco-savings activities and are commercially oriented. Legitimization driven firms respond to their perceived stakeholder pressure and report a broad spectrum of activities that are harder to quantify.Lifestyle and value driven firms report the greater number of environmental, social and economic activities. No profile has a higher business performance than average, but lifestyle businesses are more satisfied with their economic performance. The study has implications for policy programmes promoting sustainability behaviour change based primarily on a business case argument.

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Section: Discussionsupporting

confidence: 83%

Sustainability motivations and practices in small tourism enterprises in European protected areas

Font

Tamajón

Jones

2016

Journal of Cleaner Production

211

177

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“…The area of sustainability reporting, which includes the issue of environmental disclosure, has established itself as a well-studied topic in accounting and accountability areas (see e.g., Clarkson et al 2008;Clarkson, Overell and Chapple 2011;van Staden and Hooks 2007). Similarly, the area of corporate governance has attracted much attention since three decades ago and it has become one of the most studied areas in the organisational field (see e.g., Walls, Berrone and Phan 2012).…”

Section: Conceptual Discussion and Research Propositionsmentioning

confidence: 99%

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Trireksani¹,

Djajadikerta²

2016

AABFJ

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Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. KeywordsCorporate governance, Environmental disclosure, Mining industry, Indonesia AbstractSustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as wellstudied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. JEL Classification: L71, M40

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“…The two theories employed by the majority of studies on social and environmental reporting are the stakeholder theory (Roberts, 1992;Tilt, 1994;Llena, 1996, 2000;Deegan and Blomquist, 2006) and the legitimacy theory (Patten, 1992(Patten, , 2002(Patten, , 2005Deegan and Gordon, 1996;Deegan and Rankin, 1996;Brown and Deegan, 1998;Neu et al, 1998;Buhr, 1998;Wilmshurt and Frost, 2000;Cormier and Gordon, 2001;Deegan et al, 2002;O'Donovan, 2002;Ahmad et al, 2003;Campbell, 2003;Ahmad and Sulaiman, 2004;Patten and Crampton, 2004;Mobus, 2005;Rodrigues, 2005, 2008;De Villiers and Van Staden, 2006;Alciatore and Dee, 2006;Cho and Patten, 2007;Van Staden and Hooks, 2007;Llena et al, 2007;. In this sense, Deegan (2002) points out that the two theories are closely aligned and have been used in a complementary way.…”

Section: Literature Review and Hypothesesmentioning

confidence: 98%

Determinants of environmental disclosure in the annual reports of large companies operating in Portugal

Monteiro

Guzmán

2010

Corp Soc Responsibility Env

314

152

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Similarly to what has happened in other countries, since the early 1990s Portuguese companies have developed corporate environmental reporting practices in response to internal and external factors. This paper is based on empirical research directed to both the study of environmental reporting practices developed by Portuguese companies and the identification of the factors that explain the extent to which these companies disclose environmental information. This study focuses on the environmental disclosures made in the annual reports by a sample of 109 large fi rms operating in Portugal during the period 2002-04. Using the content analysis technique we have developed an index in order to assess the presence of the environmental disclosures in companies' annual reports and their breadth. Based on the extant literature, several characteristics relating to fi rms' attributes were selected and their infl uence on the level of environmental disclosure was tested empirically. The selected explanatory variables were fi rm size, industry membership, profi tability, foreign ownership, quotation on the stock market and environmental certifi cation. The results reveal that, in spite of the fact that the level of environmental information disclosed during the period 2002-04 is low, the extent of environmental disclosure has increased as well as the number of Portuguese companies that disclose environmental information. Moreover, the fi rm size and the fact that a company is listed on the stock market are positively related to the extent of environmental disclosure. This study adds to the international research on environmental disclosure by providing empirical data from a country, Portugal, where empirical evidence is still relatively unknown, extending the scope of the current understanding of the environmental reporting practices.

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A comprehensive comparison of corporate environmental reporting and responsiveness

Cited by 205 publications

References 32 publications

Sustainability motivations and practices in small tourism enterprises in European protected areas

Sustainability motivations and practices in small tourism enterprises in European protected areas

Corporate Governance and Environmental Disclosure in the Indonesian Mining Industry

Determinants of environmental disclosure in the annual reports of large companies operating in Portugal

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