Do companies manipulate CSR information to retain legitimacy?

Waniak-Michalak, Halina; Šapkauskienė, Alfreda; Leitonienė, Šviesa

doi:10.5755/j01.ee.29.3.18946

Cited by 11 publications

(8 citation statements)

References 39 publications

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“…Moreover, only rudimentary, randomly selected numbers, without longer time series or broader context, are often reported. This result is in accordance with the majority of the available research, e.g., Waniak-Michalak, Sapkauskiene, and Leitoniene (2018) found that companies change certain measures with other ones to increase the level of legitimacy.…”

Section: Resultssupporting

confidence: 92%

“…In the context of Central and Eastern Europe, there are several up-to-date English-language articles on sustainability reporting published in high-quality journals (e.g., Dagiliene, 2010;Dagiliene & Nedzinskiene, 2018;Gallen & Peraita, 2018;Habek, 2014;Habek & Wolniak, 2015;Horvath et al, 2017;Kundeliene & Stepanauskaite, 2018;Kunz, Ferencova, Hronova, & Singer, 2015;Lock & Seele, 2016;Szczepankiewicz & Mucko, 2016;Tetrevova, 2018, Waniak-Michalak, Sapkauskiene, & Leitoniene, 2018). If we look at the articles from the viewpoint of the countries analyzed, there are only two papers aimed at the Czech Republic, both of which analyze reporting through corporate websites.…”

Section: Literature Review and Development Of Hypothesesmentioning

confidence: 99%

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Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Petera

Wagner

Pakšiová

et al. 2019

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The importance of corporate sustainability reporting continues to grow. This growth is rooted in numerous contingent factors and scientific questions regarding the key contingent variables arise. Knowledge related to these issues is important both for academic and practical purposes. Although sustainability reporting and sustainability management are not identical activities, they are strongly interconnected and communication, per se, is of great importance for the sustainability of companies. In the Czech Republic, and especially in the Slovak Republic, there is a lack of up-to-date empirical research into the extent of sustainability reporting and our article addresses this research gap. The primary concern is the investigation of the association between the amount and structure of disclosure and its determinants. Scientific methods of content analysis, ratio analysis, and statistical data analysis including regression analysis are applied. Few companies report on environmental and social issues in a comprehensive way. The structure and amount of reporting is similar in the countries analyzed. Company size positively impacts the relative share of both environmental and social disclosure in the total disclosure. Company affiliation to a high-profile industry positively impacts the relative share of environmental disclosure in the total disclosure, as well as the total amount of environmental disclosure. Total amount of disclosure positively impacts the absolute amount of economic, environmental and social disclosure. Reporting, in accordance with the IFRS, positively impacts the relative share of social disclosure in the total disclosure.

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Section: Resultssupporting

confidence: 92%

Section: Literature Review and Development Of Hypothesesmentioning

confidence: 99%

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Petera

Wagner

Pakšiová

et al. 2019

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show abstract

“…CSR reporting is primarily a narrative complement to financial reporting, as it is currently not integrated at the level of recording individual economic events, although it is slowly being standardized [16]. The CSR is claimed to be unstable [17] and poorly integrated in financial reporting [18] and weakly understood [19].…”

Section: Overview Of the Main Reporting Trendsmentioning

confidence: 99%

Reporting and Disclosure of Investments in Sustainable Development

Staszkiewicz

Werner

2021

Sustainability

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This paper builds upon prior research regarding the quest for a sustainable measuring method. Here, we present a method to integrate sustainability and financial accounting at the level of transaction recording and introduce the concept of environmental debit and credit entry. This concept is illustrated through investment reporting. Identification of the research gap is based on the review of the initial population of 141 research papers and is supported with the European legal framework analysis. Logistic regression on the 500 largest European-based companies justifies the environmental footprint inclusion into the integrated journal entry. This study provides robust data concerning the limitations of the current financial reporting system. Our findings support the conclusion that the currently applied hybrid sustainable disclosure with synthetic ratios, indicators and unstructured narratives failed to provide a comprehensive and auditable picture of a company’s environmental.

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“…Sustainable development has attracted attention in numerous fields, e.g. risk management [2], resource management [3], economic development [4], and corporate responsibilities [5] to name a few.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The GSI constitutes a precondition for general value measurement. In particular it might be subject to a reliability issue, (e.g., in sustainable reporting studies, Waniak-Michalak et al [5] showed that entities may treat sustainability reports as a tool for legitimising their actions) which indicates a space for influence. A search for the concrete concept of the GSI and its practical application might be a goal for further studies.…”

Section: Fishing Energy Pollution Business and Othersmentioning

confidence: 99%

Search for Measure of the Value of Baltic Sustainability Development: A Meta-Review

Staszkiewicz¹

2019

Sustainability

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The purpose of the study is to identify a sustainability development measure. The United Nations announced 17 development objectives in Agenda 2030. This research attempts to identify a measurement which captures all of the UN objectives. It uses the Baltic Sea Region as a natural laboratory for the sustainability discussion. This paper provides an analysis of a sample from the population of 159 research papers, published between 1990 and 2019. With the application of citation count regression, the population of papers is reduced to a sample of the heterogenic papers. These papers were then analysed for the existence of an integrated sustainability development measurement. The results indicate that there is no available applied or theoretical model for an integrated measurement of sustainable development across all of the United Nation’s goals. The study provides the framework for a further matrix in reference to gross domestic product. The results are robust in terms of different sample specifications. The identified research gap has a policy implication. There is a need to develop a universal and comprehensive sustainable value measure to support policymakers and their public choices.

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Do companies manipulate CSR information to retain legitimacy?

Cited by 11 publications

References 39 publications

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Sustainability Information in Annual Reports of Companies Domiciled in the Czech Republic and the Slovak Republic

Reporting and Disclosure of Investments in Sustainable Development

Search for Measure of the Value of Baltic Sustainability Development: A Meta-Review

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