Extent of sustainability disclosure by Australian public universities: Inclusive analysis of key reporting media

Trireksani, Terri; Zeng, Yun‐Ting; Djajadikerta, Hadrian Geri

doi:10.1111/1467-8500.12469

Cited by 33 publications

(39 citation statements)

References 57 publications

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“…Thus, a checklist and a scoring scheme by Zhou et al (2017) and Ahmed Haji and Anifowose (2016) were adopted (see details in Appendix). Content analysis has been widely used in information quality research (Istianingsih et al , 2020; Ong et al , 2016; Ong and Djajadikerta, 2017; Trireksani et al , 2021). This study dealt with content analysis methodology reliability by using two trained researchers for the coding process (Krippendorff, 2004; Pistoni et al , 2018; Zhou et al , 2017).…”

Section: Research Design and Methodologymentioning

confidence: 99%

Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies

Donkor¹,

Djajadikerta

Roni

et al. 2022

SAMPJ

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Purpose This study aims to examine the relationship between integrated reporting (IR) quality and corporate tax avoidance (CTA). IR is an emerging reporting mechanism, while CTA practices are considered a hindrance to inclusive and sustainable growth. The study also assesses the moderating role of firm complexity on the IR-CTA relationship. Additionally, this study also envisages that CTA practices are not static. Hence, it also analyses the IR-CTA relationship across different intensity levels of CTA practices. The study focusses on listed companies in South Africa, the only country that has mandated IR practice so far. Design/methodology/approach Ordinary least square and quantile regressions are used to analyse archival and content analysis data for firms listed on the Johannesburg Stock Exchange from 2011 to 2017. Findings This study finds that IR quality negatively associates firms CTA practices. It further concludes that although firms’ transparency level increases due to IR quality, firm complexity reduces the significant negative relationship between IR and CTA practices. The findings also indicate that the IR-CTA relationship is not constant but instead differs across the CTA quantiles. At aggressive levels of CTA, no relationship is established between IR quality and firms’ CTA practices. Practical implications The findings provide a useful and more detailed description of the relationship between information quality and CTA practice, focussing on IR, an emerging reporting mechanism that is considered innovative and transparent. Social implications Considering the IR-CTA relationship found in this study, IR quality implementation may indirectly contribute to attaining sustainable development goals by reducing CTA practices. Originality/value This study examines the relationship between reporting quality and firms’ CTA practices from the perspectives of an emerging reporting mechanism, with a focus on South Africa, the only country that has mandated IR practice. Furthermore, the distributional mean effects of IR quality on firms’ CTA practices explored in this study extend beyond the usual IR-CTA relationship.

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Section: Research Design and Methodologymentioning

confidence: 99%

Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies

Donkor¹,

Djajadikerta

Roni

et al. 2022

SAMPJ

Self Cite

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“…Accordingly, the interlinkage between the stakeholder theory and the legitimacy theory in the university context is particularly evident. Given the intrinsic features of higher education institutions, the need to identify their stakeholders occurs not only at an institutional level but also at all levels, such as departmental levels (Trireksani et al 2021). In fact, each university belongs to a disciplinary community that needs to establish partnerships and create a network among departments to support scientific development in several disciplinary fields (Jongbloed et al 2008).…”

Section: Literature Review and Theoretical Backgroundmentioning

confidence: 99%

“…The information that public institutions traditionally provided (exclusively based on financial issues) has mainly been reported in their annual reports, making it difficult to completely address the stakeholders' accountability needs (Castelo and Lima 2008). Several scholars have investigated the use of traditional non-financial reporting tools, such as sustainability reports, social reports, and integrated reporting in the university context (e.g., Fonseca et al 2011;Ceulemans et al 2015;Ferrero-Ferrero et al 2018;Gamage and Sciulli 2017;Aversano et al 2020aAversano et al , 2020bNicolò et al 2020;Adhikariparajuli et al 2021;Trireksani et al 2021). However, these tools do not provide prompt access to information to universities' stakeholders (Esposito et al 2021a).…”

Section: Literature Review and Theoretical Backgroundmentioning

confidence: 99%

Corporate Social Responsibility Engagement through Social Media. Evidence from the University of Salerno

Esposito

Sessa

Sica

et al. 2021

Administrative Sciences

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Over the last few decades, stakeholders’ growing attention towards social and environmental issues has challenged universities’ traditional accountability boundaries, imposing the adoption of innovative reporting tools that facilitate stakeholders’ engagement in Corporate Social Responsibility (CSR) practices and performances. Against this backdrop, online communication tools, such as websites and social media platforms, have gained momentum as a pivotal means to increase dialogue with the myriad of stakeholders, especially during the pandemic period, as it has dramatically reduced physical interactions. Based on these premises, this study aims to dive deep into the use of social media to communicate CSR strategies in the university context by exploring the case of the University of Salerno. To this end, all posts published by the University of Salerno’s official Twitter account from 2015 to 2021 have been extracted and analyzed. Accordingly, the degree of interactions with stakeholders and the communication direction and balance level have been examined based on Carroll’s pyramid. Findings show a higher level of engagement for CSR posts and, in particular, for the philanthropic dimension. Results also highlight that, during the COVID-19 pandemic, the University of Salerno has empowered CSR disclosure through Twitter. The methodology adopted could be replicated for other universities to understand better how public universities use social media to involve a broader range of stakeholders in their CSR practices.

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“…Content analysis method on IR reports of sample firms was used to produce data regarding IR quality and CA quality, whereas financial and ESG quality data of the sample firms were sourced from the Bloomberg database. Content analysis has been broadly used in sustainability reporting research (Djajadikerta & Trireksani, 2012; Trireksani et al, 2021; Zhang et al, 2019). This study used two trained researchers for the coding process to confirm the results' reliability (Krippendorff, 2004, 2012; Ong et al, 2016; Pistoni et al, 2018; Zhou et al, 2017).…”

Section: Methodsmentioning

confidence: 99%

“…The final sample in this study included 71 JSE listed firms. (Djajadikerta & Trireksani, 2012;Trireksani et al, 2021;Zhang et al, 2019). This study used two trained researchers for the coding process to confirm the results' reliability (Krippendorff, 2004(Krippendorff, , 2012Ong et al, 2016;Pistoni et al, 2018;Zhou et al, 2017…”

Section: Sample and Data Sourcesmentioning

confidence: 99%

Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa

2021

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This study assesses the impacts of combined assurance (CA) quality on external reporting qualities (i.e., integrated, sustainability and financial reports). Data from listed firms on the Johannesburg Stock Exchange (JSE) in South Africa are used in this study. JSE is the largest stock exchange in Africa and, currently, the only capital market that mandates integrated reporting (IR) practice. This study uses content analysis to produce IR and CA quality data from IR reports and collects financial and sustainability quality data from the Bloomberg database. Ordinary least square (OLS) regression is used to test the models, together with a set of robustness tests. The findings show strong associations between CA quality and both IR and sustainability reporting qualities, indicating that CA effectively enhances the credibility of sustainability‐exhaustive reporting practices. However, for financial reporting quality, CA impacts differently the two financial measures used in this study (i.e., real and accrual earnings management).

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Extent of sustainability disclosure by Australian public universities: Inclusive analysis of key reporting media

Cited by 33 publications

References 57 publications

Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies

Integrated reporting quality and corporate tax avoidance practices in South Africa’s listed companies

Corporate Social Responsibility Engagement through Social Media. Evidence from the University of Salerno

Impacts of combined assurance on integrated, sustainability and financial reporting qualities: Evidence from listed companies in South Africa

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