Extent of environmental disclosure of U.S. and Canadian firms by annual report location

Ashcroft, Paul

doi:10.1016/j.adiac.2012.09.012

Cited by 13 publications

(7 citation statements)

References 17 publications

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“…In the earlier studies, traditional annual reports underwent rigorous academic analysis. The first group of previous research in the CSR disclosure field focused extensively on the extent and nature of disclosure within annual reports (Ashcroft, 2012;Campbell and Abdul Rahman, 2010;Idowu and Towler, 2004;Llena et al, 2007;Niskala and Pretes, 1995;Nobanee and Ellili, 2015;Qi et al, 2012;Sobhani et al, 2012). The second group focused on its relationship to economic and environmental performance (bin Abd.…”

Section: Introductionmentioning

confidence: 99%

CSR reporting: a review of research and agenda for future research

Khan

Hassan

Harrison

et al. 2020

MRR

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Purpose This paper aims to provide a systematic review of the published literature on corporate social responsibility reporting (CSRR). Furthermore, it assesses the main limitations reported in previous CSRR studies and offers recommendations for best practice and future research. Design/methodology/approach A review protocol was developed to search nine major databases over a decade (2005–2017) using specific keywords. As a result, 221 articles were identified that deal explicitly with CSRR in both developed and developing countries, and a descriptive analysis was undertaken. Findings Findings of the review show that scholarly work on CSRR across the globe have increased exponentially. However, there still remain quite a few countries and industries that have been underrepresented in CSRR literature. Moreover, methodological- and sampling-related limitations have been noted by a number of scholars in the area. Based on these results, the review provides directions for future research. Originality/value The review provides a categorised bibliography of CSRR research on developed and developing countries from 2005 to 2017, covering a range of journals and countries. The review provides state of the art of the CSRR research and highlights the major loopholes in the current literature. This is a valuable study for academics pursuing research on CSRR as it provides a comprehensive and critical discussion on academic research in the field.

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Section: Introductionmentioning

confidence: 99%

CSR reporting: a review of research and agenda for future research

Khan

Hassan

Harrison

et al. 2020

MRR

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“…Such unfortunate events occur mainly due to weak company policies and irresponsible personnel who commit a breach of duties that could lead to another major problemcorporate scandal (Ioannou and Serafeim, 2014). The ultimate disaster in this scenario is loss of public confidence towards the company (Clausen et al, 2011;Freeman and Liedtka, 1997), as well as the high probability of the company in facing a lawsuit from the public (Ashcroft, 2012). Hence, it is safe to conclude that a company that is irresponsible and disregards ESG risks in its business operations may eventually cause destruction to the environment and jeopardize human relations.…”

Section: Environmental Social Governance Risks and Opportunitiesmentioning

confidence: 99%

Business strategy for environmental social governance practices: evidence from telecommunication companies in Malaysia

Jasni

Yusoff

Zain

et al. 2019

SRJ

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Purpose The present digital era has integrated the conventional telecommunications companies as service providers in this ever-competitive environment. Towards gaining business competitiveness, businesses are operated from the stance of dynamic business model that places focus on both economic activities and, more importantly, value-added benefits. One essential value embedded into business strategies refers to the aspect of sustainability in conjunction to environmental social governance (ESG). Within the context of Malaysia, ESG practices have been expected to grow rapidly in years to come, along with the vision of becoming a digital economy nation, by 2050. The continuous discussions appear to support the significance of implementing ESG practices amidst organizations, which in turn, could enhance a more sustainable economic growth for the country. Although many studies have probed into the dimensions of ESG, little attention has been given to the ESG practices incorporated into business strategy agenda. Design/methodology/approach This paper combed through the literature to retrieve the multi-dimensions of ESG concepts, as well as related in-depth insights into ESG disclosures amongst leading companies established in Malaysia. As for the research design, this study used the content analysis method and the ESG Grid as the benchmarking tool to explore superior commitments amongst its peers. Findings As a result, this study stumbled upon two major outcomes: the pattern of ESG disclosures in telecommunications industry and the approaches in implementing ESG practices in telecommunications companies. These two aspects appear essential to establish a competitive advantage, apart from addressing the issues raised by concerned stakeholders. Research limitations/implications Future studies may explore deeper into comprehending the ESG practices by using the interview method and incorporating other industry or arena. Practical implications The decisions made by the companies to invest in ESG practices mark the ability of a company in devising viable survival strategies within the industry. Originality/value Hence, this study offers several vital insights into the practical value to learn from the best experiences, aside from analyzing the current progress of ESG practices within the context of developing nation.

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“…Questões ambientais são frequentemente discutidas (Zeng, Xu, Dong, & Tam, 2010;Zhongfu et al, 2011;Ashcroft, 2012;Momin, 2013;Lu & Abeysekera, 2014). Os aspectos centrais referem-se ao comprometimento por parte das organizações no que concerne aos impactos ambientais oriundos das atividades fins das empresas (Lu & Abeysekera, 2014 (Beuren, Santos, & Gubiani, 2013).…”

Section: Disclosure Ambiental E O Idaunclassified

“…Os resultados revelam a relação negativa entre o nível de mercantilização e o IDE. Observa-se a abrangência dos estudos internacionais referentes a questões ambientais (Zeng et al, 2010;Zhongfu et al, 2011;Ashcroft, 2012;Momin, 2013;Lu & Abeysekera, 2014). Com o intuito de contribuir para o avanço científico das pesquisas brasileiras relacionadas à evidenciação ambiental, discute-se a seguir a composição do Índice de Disclosure Ambiental desenvolvido por pesquisadores brasileiros denominado IDA.…”

Section: Tabela 1 Estudos Internacionais Estudos Internacionais Autorunclassified

Índice de Disclosure Ambiental (IDA): análise da aplicação de indicador desenvolvido a partir da ótica de especialistas no Brasil

Altoé

Panhoca

Espejo

2017

Rev. Cat. Cien. Cont.

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RESUMOAs empresas preocupam-se em divulgar informações ambientais com a finalidade de transmitirem aos stakeholders uma "imagem" ambientalmente correta. O estudo objetiva aplicar o Índice de Disclosure Ambiental (IDA) aos Relatórios de Sustentabilidade no setor de papel e celulose no Brasil. Tal indicador foi desenvolvido por Bachmann, Carneiro e Espejo (2013), por meio da técnica Delphi, com pesquisadores brasileiros da área de sustentabilidade. Caracterizada como descritiva e exploratória, a análise de conteúdo foi realizada com o auxílio do software Atlas.ti a partir da categorização do IDA. Os resultados demonstraram que os Relatórios de Sustentabilidade contemplam tanto as categorias como os itens que compõem o IDA, com ressalva para a Cia. Melhoramentos de São Paulo que não evidenciou excertos da categoria informações financeiras ambientais. Os achados indicam que a Celulose Irani foi a organização cujo disclosure ambiental estava mais alinhado ao indicador proposto por Bachmann et al. (2013), apresentando um percentual de 71% de evidenciação (IDA segregado), seguido pela Fibria Celulose (64%), Klabin (50%) e Cia. Melhoramentos de São Paulo (36%). Conclui-se que os resultados desta pesquisa fortalecem o IDA, favorecendo a consolidação teórica e empírica dos aspectos de disclosure ambiental, ao mesmo tempo em que propõem uma maior amplitude da discussão no escopo internacional sobre a validade

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Extent of environmental disclosure of U.S. and Canadian firms by annual report location

Cited by 13 publications

References 17 publications

CSR reporting: a review of research and agenda for future research

CSR reporting: a review of research and agenda for future research

Business strategy for environmental social governance practices: evidence from telecommunication companies in Malaysia

Índice de Disclosure Ambiental (IDA): análise da aplicação de indicador desenvolvido a partir da ótica de especialistas no Brasil

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