Embedding Diversity in Sustainability Reporting

Maj, Jolanta

doi:10.3390/su10072487

Cited by 21 publications

(17 citation statements)

References 78 publications

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“…In total, 8 papers were written by multiple authors, whereas there are 2 single authored publications. Williams [93], Maj [43], Oliveira et al [94], Shimeld et al [95], and Hossain et al [96] are the articles with more links within this cluster. The journal Corporate Social Responsibility and Environmental Management stands out in this research subtopic, with 2 publications.…”

Section: Research Subtopicsmentioning

confidence: 90%

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Employee-Related Disclosure: A Bibliometric Review

et al. 2021

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Academic research specifically focused on employee-related disclosure practices is needed to enhance understanding on CSR reporting. This paper aims to provide an overview of the state-of-the-art in research on employee-related disclosure, analyzing the characteristics of the scientific production on this topic. A bibliometric analysis is conducted on the papers specifically focused on employee-related disclosure published from 2000 to 2019 in journals indexed on the Web of Science database. The findings show that relatively few studies specifically focused on employee-related disclosure have been published over the last two decades (63 papers). Most articles were published during the last 8 years (93.6%), although the highest interest in the study of employee-related disclosure among scholars concentrates on a short period around 2017. Six journals concentrate 31.75% of the publications on the subject. Most papers are empirical studies, using the content analysis technique to analyze corporate reports. Papers are spread over three research subtopics: (1) extent, quality and drivers of human resource disclosures, (2) occupational health and safety disclosures, human rights disclosures and employee-related disclosures as a legitimization tool, and (3) diversity reporting. In all research subtopics, most of the papers have been published during the last four years, confirming that employee-related disclosure is a topic of current interest to researchers. The studies found that the overall level of employee-related disclosure is low, with an increasing or irregular tendency over time. Furthermore, not all items/categories got the same attention by firms. It can be concluded that this research subject is still far from reaching the level of research on environmental reporting and important issues remain to be resolved, both theoretically and empirically.

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Section: Research Subtopicsmentioning

confidence: 90%

“…and institutional context characteristics, such as the country's legal and economic system, cultural background, etc. [9,17,24,39,43].…”

Section: Human Resource Information Disclosurementioning

confidence: 99%

Employee-Related Disclosure: A Bibliometric Review

et al. 2021

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“…Some of them referred to economic & business sustainability of operations or partnerships, while others could not be easily excluded, because they were only used in the general context of corporate sustainability ( Vetrakova et al., 2018 ). The term sustainability was often used without a clear connotation, in line with its broader definition ( Maj, 2018 ). Protection Excluded This keyword was expected to cover topics such as protection of natural resources.…”

Section: Methodsmentioning

confidence: 99%

Environmental sustainability disclosures in annual reports of mining companies listed on the Australian Stock Exchange (ASX)

Miklošík

Evans

2021

Heliyon

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Mining companies use environmental sustainability reporting to inform their stakeholders about their position in relation to environmental sustainability. This paper explores how these companies include topics related to the environment and its protection in their annual reports. The 100 largest mining companies listed on the Australian Stock Exchange (ASX) were included in the research sample, using market capitalisation as the size indicator. The investigation was performed by means of quantitative and qualitative content analysis of annual reports to identify relevant keyword occurrences. Results revealed that topics related to protection of the environment, emissions, carbon footprint, and climate change are addressed in companies' annual reports. In line with research in other industries, this study confirmed that the intensity of communication about these topics varies with company size. A new methodology was developed to assess the extent to which mining companies inform the stakeholders about their environmental protection initiatives and to address the limited applicability of the GRI G3 disclosure checklist for sustainability reporting, thereby enhancing the theory of social licence to operate.

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“…According to Maj (2018) another helpful thing in determining the concept of non-financial information is the content of Directive of the European Parliament and of the Council on disclosure of non-financial and diversity information by certain large undertakings and groups (2014) and the EU Commission's guidelines on non-financial reporting (methodology for reporting non-financial information) (2017). The literature accepted the need to regulate the concept of non-financial information in order to ensure its quality and comparability (Monciardini, 2016;Venturelli et al, 2017).…”

Section: Non-financial Information: Literature Reviewmentioning

confidence: 99%

Non-financial goals of municipal Social Housing Associations in managing the communal housing system

Dziadkiewicz

2021

EiP

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Motivation: Social rental housing is an important sector of the housing system aimed at meeting the housing needs of people whose economic strength does not allow them to purchase or rent real estate on the free market, and who at the same time do not qualify for social assistance in the form of the right to rent a municipal flat. In Poland, Social Housing Associations (hereinafter: SHAs; abbreviated and known in Poland as TBS) are the institutional form of this construction industry. SHAs, which are established by municipalities, play an important role in shaping the housing policy thanks to institutional possibilities allowing for the construction and renting of apartments, real estate management on the basis of commission contracts, or acting as a substitute investor. Aim: The aim of the article is to analyse the assumptions of the activities of municipal SHAs. As part of the research, the types of non-financial aims in the provisions of company agreements were examined, in particular according to the criterion of their going beyond the "pure" activity of SHAs, which is the construction and operation of apartments on the basis of lease. The article identifies the optimal selection of non-financial goals covering the areas of managing the housing stock and green areas in its vicinity and managing housing communities. Results: Thanks to the analysis of the provisions of the companies' agreements of 62 municipal SHAs, it was found that the vast majority of them had non-financial goals that allow for complementary activities in the implementation of the municipal policy. The author managed to distinguish groups of provisions that could serve the implementation ORIGINAL ARTICLE

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Embedding Diversity in Sustainability Reporting

Cited by 21 publications

References 78 publications

Employee-Related Disclosure: A Bibliometric Review

Employee-Related Disclosure: A Bibliometric Review

Environmental sustainability disclosures in annual reports of mining companies listed on the Australian Stock Exchange (ASX)

Non-financial goals of municipal Social Housing Associations in managing the communal housing system

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