Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting

Maltby, Josephine

doi:10.1016/j.bar.2004.07.016

Cited by 50 publications

(44 citation statements)

References 17 publications

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“…They also began to realize that the responsible treatment of employees led to benefits for the company. With regard to reporting, it is interesting to mention that as early as the early 20th century, as a study by Maltby () shows, British manufacturing companies such as Hadfields Ltd. disclosed information on issues that are also currently found in SR.…”

Section: The National Reporting Environments and Hypothesis Developmentmentioning

confidence: 99%

Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland

Fifka

Drabble²

2012

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119

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Sustainability reporting has attracted significant attention from the business as well as the academic community in recent years. Not only has the latter frequently made recommendations on reporting, it has also extensively examined factors that have an influence on reporting. Several studies have noted differences in the extent and style of reporting across countries, but the influence of specific cultural and socio‐economic environments on reporting has only been given limited consideration so far. It is the goal of this paper to help fill this gap. For this purpose, we examine the sustainability reporting of the 100 largest companies in the United Kingdom and Finland, as both are highly developed countries in North‐Western Europe, but with significantly different cultural and socio‐economic systems. Aside from the extent of reporting and media used, we examine the reporting standards and guidelines applied. Moreover, the focus of disclosure (economic, social or environmental) was investigated, which also brings a new perspective to the academic literature. Our results suggest that the cultural and socio‐economic environment has an impact on the extent of reporting, but with regard to the focus of reporting and the application of standards the results are mixed. A stronger shareholder oriented culture does not lead to a more extensive inclusion of economic issues in sustainability reporting, while the extent of environmental reporting depends on the strength of environmentalism. The impact of cultural and socio‐economic factors on the application of standards, such as the Global Reporting Initiative, appears to be limited. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

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Section: The National Reporting Environments and Hypothesis Developmentmentioning

confidence: 99%

Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland

Fifka

Drabble²

2012

Bus Strat Env

119

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“…As an example, Maltby (2004) argues that CSR reporting has been practiced proactively by several UK manufacturing companies since the earlier part of the 1900s. While such expectations concern all aspects of all kind of businesses, many advocates of CSR argue that, the greenhouse effect and other similar irreversible environmental impacts resulting from the avaricious growth of the manufacturing sector, are the primary forces that have boosted SCR to one of the most important management notions of the twenty first century.…”

Section: The Manufacturing Sector In Greecementioning

confidence: 99%

Professionals' Perspectives of Corporate Social Responsibility

Idowu

Filho²

2010

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“…Percebe-se que vários são os agentes que influenciam na divulgação do disclosure socioambiental das empresas. Nesse sentido, segundo Maltby (2004), nos últimos tempos houve um aumento na divulgação de relatórios socioambientais.…”

Section: Responsabilidade Social E Ambientalunclassified

Legitimação na evidenciação de informações socioambientais entre as empresas de telecomunicações listadas na BOVESPA

Czesnat¹,

Machado

2012

BASE

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Este artigo tem como objetivo identificar as formas isomórficas de legitimação relacionadas com as práticas de Responsabilidade Social e Ambiental das empresas de telecomunicações listadas na BOVESPA, evidenciadas em seus Relatórios da Administração publicados no período transcorrido entre 1998 e 2008. A metodologia desenvolvida nesta pesquisa tem característica exploratória com abordagem qualitativa. O estudo foi desenvolvido em uma amostra de 19 empresas de telecomunicações obtida no site da BOVESPA. Como resultado observou-se que as empresas de telecomunicações direcionam o maior número de práticas de Responsabilidade Social e Ambiental para o público interno, apresentando um total de 34,86%, e em menor número para os seus fornecedores, com um total de 0,93%. Os dados evidenciam também que a Vivo é a organização que mais utiliza o isomorfismo mimético na comunicação de suas ações socioambientais, copiando em maior número as ações evidenciadas pela empresa Brasil T Par. Com relação ao isomorfismo normativo, destacam-se as empresas Brasil T Par e Telemig Par. A Brasil T Par e a Telemar N L foram as empresas que mais praticaram o isomorfismo coercitivo no período pesquisado. No geral, constatou-se o isomorfismo normativo como o mais utilizado pelas empresas no período pesquisado, apresentando 308 práticas sociais isomórficas normativas. Por fim, concluiu-se então que as empresas de telecomunicações fizeram uso dos três tipos de isomorfismo em suas evidenciações sociais e ambientais no período pesquisado, especialmente o normativo, como estratégia de legitimação na divulgação de suas práticas de Responsabilidade Socioambiental.

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Hadfields Ltd: its annual general meetings 1903–1939 and their relevance for contemporary corporate social reporting

Cited by 50 publications

References 17 publications

Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland

Focus and Standardization of Sustainability Reporting – A Comparative Study of the United Kingdom and Finland

Professionals' Perspectives of Corporate Social Responsibility

Legitimação na evidenciação de informações socioambientais entre as empresas de telecomunicações listadas na BOVESPA

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