Corporate perspectives on CSR disclosure: audience, materiality, motivations

Gulko, Nadia; Hyde, Catriona

doi:10.1057/s41310-022-00157-1

Cited by 6 publications

(3 citation statements)

References 99 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Recent years have witnessed an increase in attention to the social and environmental impacts of business among multinational corporations (Alotaibi and Hussainey, 2016;Gulko and Hyde, 2022;Tilt, 2016), an improved CSR disclosure trend (e.g. KPMG, 2020; Michelon et al, 2015), and an increased engagement with CSR reporting among airline companies (Kuo et al, 2016;Karagiannis et al, 2019).…”

Section: Csr Reporting In the Airline Industry: Pre-covid-19 Contextmentioning

confidence: 99%

The impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK

Mintah,

Gulko

2023

JFRA

Self Cite

View full text Add to dashboard Cite

Purpose The COVID-19 pandemic has had an unprecedented impact on almost all sectors, but the airline industry has been globally most affected. Although recent years have witnessed an increase in attention to corporate social responsibility (CSR) reporting, the disclosure within the airline sector has been historically limited. This paper aims to explore the impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK. Design/methodology/approach The paper applies content, textual and financial analysis to 16 company-year observations covering two fiscal years, 2018 and 2020, of eight airlines operating in the UK. A coding structure is based on the Global Reporting Initiative guidelines. NVivo is used for textual comparative analysis. Findings The research reveals that social disclosures exceeded environmental disclosures in the period before and during COVID-19. However, the pandemic has shown a significant increase in environmental rather than social disclosures. The study evidences the dominating themes of social and environmental disclosure, showing changes between 2018 and 2020. The study finds the extent of negative impact of COVID-19 on airlines’ financial performance. A period of crisis prompts companies to release more information, with a positive correlation between higher debt levels and increased disclosure. Originality/value The findings complement the emerging empirical evidence on the impact of COVID-19 on CSR reporting and demonstrate how challenges posed by the COVID-19 crisis affect the disclosure practices in the airline industry.

show abstract

Section: Csr Reporting In the Airline Industry: Pre-covid-19 Contextmentioning

confidence: 99%

The impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK

Mintah,

Gulko

2023

JFRA

Self Cite

View full text Add to dashboard Cite

show abstract

“…Those are, for example, social and natural environment initiatives. Such activities, called Corporate Social Responsibility (CSR), become more and more popular (Gulko, Hyde, 2022). The companies undertaking CSR activities usually present their results in reports developed based on different standards.…”

Section: Introductionmentioning

confidence: 99%

Untitled

2023

SPSUTOM

View full text Add to dashboard Cite

The aim of the paper is to review the requirements of the non-financial reporting on climate change. Design/methodology/approach: Critical literature analysis. Analysis of international literature from main databases and Polish literature, legal acts relevant to the researched topic, and standards. Findings: The evolution of the approach to non-financial reporting highlights the trend towards measurability, comparability of indicators. Originality/value: The requirements of the new ESRS standard have been presented against the background of existing solutions.

show abstract

“…With the growth of global markets and the growth of businesses, problems and ethical issues relating to companies are likely to increase. Singhapakdi et al (2001) suggested that these issues have a very important impact on the reputation of companies in society, as the interaction of companies with the agenda of moral and social responsibility is reflected in the attitudes of stakeholders toward companies (Gulko and Hyde 2022;Al Amosh and Mansor 2021;Cacioppe et al 2008). Therefore, companies must take into account the interests of various stakeholders in their practices.…”

Section: Introductionmentioning

confidence: 99%

Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan

Alodat,

Al Amosh,

Alorayni

et al. 2023

Int J Discl Gov

View full text Add to dashboard Cite

This paper aims to investigate the relationship between sustainability disclosure practices and earnings management in the Jordanian context. Based on an analysis of 66 non-financial firms listed on ASE, spanning the period of 2017–2020. The findings revealed that companies' compliance with the disclosure of sustainability improves their ethical behavior, which limits earnings management practices and increases the reliability of their financial statements. The findings have implications for regulators, corporate executives, practitioners, policymakers, top management, and business partners. More corporate sustainability practices present more trustworthy information and more sustainable performance of the economic. To the best of the authors’ knowledge, this is the first study to examine the relationship between the extent of sustainability disclosure and earnings management in Jordanian firms. Moreover, two models were used for earnings management, which adds value to the existing literature.

show abstract

Corporate perspectives on CSR disclosure: audience, materiality, motivations

Cited by 6 publications

References 99 publications

The impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK

The impact of the COVID-19 pandemic on social and environmental reporting and financial performance of airlines operating in the UK

Untitled

Does corporate sustainability disclosure mitigate earnings management: empirical evidence from Jordan

Contact Info

Product

Resources

About