Is Sustainability Performance Comparable? A Study of GRI Reports of Mining Organizations

Puroila, Jenni

doi:10.1080/0969160x.2018.1515157

Cited by 5 publications

(4 citation statements)

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“…As such, the credibility of SRPs has been extensively debated just like its usefulness and transparency which have been equally criticized empirically (Boiral, 2013;Boiral & Gendron, 2011;Cho et al, 2015Cho et al, , 2018. Moreover, the marketing aim and the lack of material and balanced disclosures have received harsh criticism in prior investigations (Boiral & Henri, 2017;Cho et al, 2015Cho et al, , 2018Puroila, 2018). As a result, SRQ is seen to be falling short of stakeholders' expectations as their confidence is negatively affected (Boiral & Heras-Saizarbitoria, 2020) and the purpose of SRP extensively defeated.…”

Section: Introductionmentioning

confidence: 99%

Board governance mechanisms and sustainability reporting quality: A theoretical framework

Moses

Ahmad

Abdulmalik

2020

Cogent Business & Management

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The presumed poor performance in terms of sustainability commitments and Sustainability Reporting Quality (SRQ) of quoted companies have incentivized stakeholders' agitation relating to the Economic, Environmental, and Social (EES) impacts of companies' operations. Business activities have generated several threats in the form of climate change, pollution, GHG emission as well as natural disasters, and several other problems that have negatively affected the environment and stakeholders. Companies are expected to report their sustainability performance to stakeholders. However, the quality of such sustainability reports has been critically criticized as they are mostly assumed to fall below stakeholders' expectations. This study aims to conceptually examine the association between board governance mechanisms and SRQ in Malaysia. The method adopted by this study is the review of previous literature on sustainability reporting practices and

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Section: Introductionmentioning

confidence: 99%

Board governance mechanisms and sustainability reporting quality: A theoretical framework

Moses

Ahmad

Abdulmalik

2020

Cogent Business & Management

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“…According to the International Integrated Reporting Framework, "(a) n integrated report benefits all stakeholders interested in an organization's ability to create value over time, including employees, customers, suppliers, business partners, local communities, legislators, regulators and policy-makers" (IIRC, 2021) [emphasis added]. In light of this, the GRI Mining Sector Standard exposure draft also encourages reporting that addresses the industry's effects and assists stakeholders in making wise decisions, and enhances corporate sustainability performance (Puro, 2023).…”

Section: Origins and Development Of Corporate Reportingmentioning

confidence: 99%

“…In addition to investors, an integrated report should also aim to provide information to all stakeholders that have an interest in an organisation's ability to create value holistically over time, including employees, customers, suppliers, business partners, local communities, legislators, regulators, and policy-makers (Barth et al, 2022;IIRC, 2021). It is important that companies operating in the basic materials industry specifically recognise the diverse group of stakeholders that their operations may have an impact on including not just the locals who live close to the companies' operations but also the local farmers, artisanal miners, workers, contractors, or migratory workers (Puro, 2023). We contend that the time is opportune to assess the development of reporting to assess the progress to the current state of integrated reporting quality to establish whether the reports are of sufficient informational value to be useful to stakeholders for decision-making.…”

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confidence: 99%

The progression of disclosures in the basic materials industry of South Africa

du Toit,

Delport

2023

Corp Soc Responsibility Env

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Considering debates surrounding the usefulness of integrated reporting for decision‐making, this exploratory study uses objective measures to investigate the quality of disclosures other than financial in the basic materials industry of South Africa. Annual and integrated reports for the basic materials and consumer discretionary industries are evaluated over 12 years, from 2008 to 2020 for a total of 1204 firm‐year observations to investigate whether (1) integrated reporting brought positive change and (2) whether reporting improved over time. Readability and narrative tone analyses are conducted, and non‐parametric Kruskal‐Wallis tests are used to investigate the development of these measures over time. The results show that corporate reports in the basic materials industry decreased in quality over time in that the reports have become longer, less readable, and use specific narrative tones, which can create biases. The findings reveal that the declining quality of reports in the basic materials industry could mislead or deter investors, challenge regulatory oversight, and ultimately, impact firms' social licence to operate. Thus, they offer actionable insights for firms to improve disclosure by reducing complexity and length and adopting a neutral narrative tone to mitigate biases, thereby making these reports more accessible and useful for a wider stakeholder audience. In addition, investors ought to demand better reporting, and regulators should tighten guidelines.

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“…Further, extant literature has documented that the marketing aim of sustainability practice and the absence of balanced and material information are concerns in terms of the quality of sustainability reporting (Cho et al. , 2015; Diouf and Boiral, 2017; Puroila, 2018). Boiral and Heras-Saizarbitoria (2020) emphasized that “the reporting process seems not sufficient, in itself, to increase stakeholder confidence in corporate sustainability and guarantee the reliability of information disclosed”.…”

Section: Theoretical Background and Hypothesis Developmentmentioning

confidence: 99%

Corporate integrity, external assurance and sustainability reporting quality: evidence from the Malaysian public listed companies

Moses

Abdulmalik²,

Talab³

2022

APJBA

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PurposeThis paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies.Design/methodology/approachThe study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses.FindingsThe panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period.Research limitations/implicationsThe study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future.Practical implicationsThe study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development.Originality/valueThe study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

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Is Sustainability Performance Comparable? A Study of GRI Reports of Mining Organizations

Cited by 5 publications

References 0 publications

Board governance mechanisms and sustainability reporting quality: A theoretical framework

Board governance mechanisms and sustainability reporting quality: A theoretical framework

The progression of disclosures in the basic materials industry of South Africa

Corporate integrity, external assurance and sustainability reporting quality: evidence from the Malaysian public listed companies

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