Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review

Khan, Nurul Jannah Mustafa; Ali, Hasani Mohd

doi:10.3390/su15032793

Cited by 3 publications

(4 citation statements)

References 102 publications

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“…This approach is mainly based on document analysis and seeks historical evidence of tensions in current SR practices. Many scholars (e.g., Albu et al 2020;Khan and Ali 2023;Khan 2014) used this methodology in the selected literature.…”

Section: Methodological Approaches In Qualitative Sustainability Repo...mentioning

confidence: 99%

“…For instance, Herremans and Nazari (2016), Belal et al (2015), and Del Baldo (2017) raised questions about how world trade should embrace environmental responsibility, emphasizing the role of vulnerable societies. Khan and Ali (2023), Erin et al (2022), and Esteban-Arrea and Garcia-Torea (2022) focused on information disclosure about employees' rights. Finau et al (2018) view stakeholder relationships as network peripherals, highlighting stakeholders' efforts to gain power within organizations.…”

Section: Theories In Selected Literaturementioning

confidence: 99%

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Insights into Sustainability Reporting: Trends, Aspects, and Theoretical Perspectives from a Qualitative Lens

Dincer,

Dincer

2024

JRFM

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This review aims to provide a comprehensive synthesis of the coverage of sustainability reporting (SR) aspects within the corpus of qualitative SR literature. It seeks to elucidate the theoretical and conceptual foundations that have guided the trajectory of the sustainability field and illuminate the qualitative methodologies used in this body of literature. Employing a systematic review methodology, this study undertakes an exhaustive examination of 242 selected empirical studies on sustainability reporting conducted during the period spanning from 2001 to 2022. The noteworthy contribution of this review to the realm of sustainability research lies in its identification of unexplored and underexplored domains that merit attention in forthcoming investigations. These include but are not limited to employee health and safety practices, product responsibility, and gender dynamics. While stakeholder theory and institutional theory have been dominant theories within the selected literature, the exploration of moral legitimacy remains largely underinvestigated. It is essential to underscore that this review exclusively encompasses qualitative studies, owing to the richness and versatility inherent in qualitative research methods. This deliberate selection enables researchers to employ diverse methodological and theoretical frameworks to gain a profound understanding of engagement within the practice of sustainability reporting. This review introduces an interesting approach by considering the thematic scope, as well as theoretical and methodological choices, observed across the selected studies.

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Section: Methodological Approaches In Qualitative Sustainability Repo...mentioning

confidence: 99%

Section: Theories In Selected Literaturementioning

confidence: 99%

Insights into Sustainability Reporting: Trends, Aspects, and Theoretical Perspectives from a Qualitative Lens

Dincer,

Dincer

2024

JRFM

View full text Add to dashboard Cite

show abstract

“…As the ESG principles have become increasingly important, companies have begun to proactively disclose nonfinancial performance such as sustainability. Meanwhile, as companies actively engage with the UN's SDGs, their sustainability reports have begun to be framed within the framework of the UN SDGs [33][34][35]. As a result, it became possible to evaluate and compare the environmental activities of companies, although not sufficiently, and this study proposed a method of utilizing nonfinancial performance reports of companies as a material for evaluating the actual environmental activities of the companies.…”

Section: The Novelty Its Practical/theoretical/methodological Contrib...mentioning

confidence: 99%

“…The ESG principles are disclosed through nonfinancial performance reports and can contribute to achieving the SDGs. Through the disclosure of a company's transparent ESG strategy, it is possible to confirm the company's progressive attitude toward achieving the United Nations Sustainable Development Goals (SDGs) [33,34]. Companies with more active IR activities have been shown to disclose more sustainability performance [35].…”

Section: Introductionmentioning

confidence: 99%

Sustainable Assessment of the Environmental Activities of Major Cosmetics and Personal Care Companies

Lim,

Kwon

2023

Sustainability

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The cosmetics and personal care industry has, by its nature, contributed to global environmental issues such as climate change, waste, water scarcity, habitat destruction, and water and air pollution. Therefore, it is more important than ever for the cosmetics and personal care companies to be responsible and proactive in addressing environmental issues. Meanwhile, the complexity of the cosmetics and personal care industry has never been greater. The roles of not only brand companies but also OEM/ODM and retail companies are becoming increasingly important, and the boundaries are also collapsing. Despite the urgency of environmental issues, there has been a lack of research on specific and practical environmental activities of cosmetics and personal care companies, and the environmental responsibilities of OEM/ODM companies and retailers have been overlooked. Therefore, the need for this study was recognized. The purpose of this study was to expand the scope of assessment to include not only cosmetics brand companies but also OEM/ODM companies and retailers in general to identify the actual and concrete environmental activities being carried out. Therefore, in this study, the keywords cosmetics, environmental, eco-friendly, and sustainable, which have recently become the topics of discussion, were empirically analyzed. This study selected and analyzed 18 out of 28 annual reports, nonfinancial statements, and sustainability reports of 16 cosmetics- and personal-care-related companies. In addition, 456 articles were found through PubMed, Google Scholar, Google, and Scopus, and the final 108 articles were referenced using the PRISMA flow chart. The novelty of this study is, first, in the fact that it identified the actual and specific strategies and practices of cosmetics and personal care companies with respect to environmental issues. Second, it established common standards for environmental issues and compared corporate environmental activities. Third, this study included OEM/ODM companies and retailers, whose influence has been increasing in recent years, to understand the status of eco-friendly activities across the industry. This study makes a practical contribution by encouraging environmental activities in the cosmetics industry through comparing and evaluating the specific and practical environmental activities of not only brand companies but also OEM/ODM companies and retailers and laying the foundation for the development of a framework for environmental assessment. In addition, this study recognizes the need to study the environmental activity behavior of the cosmetics industry as a whole and contributes to the study of cosmetics companies’ environmental activities by suggesting how to use companies’ nonfinancial performance reports as materials to assess their actual environmental activities.

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SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure

Biedma López,

Larrán Jorge,

Gómez Aguilar

et al. 2024

Ann Public Coop Econ

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Non‐compliance with transparency obligations among publicly owned enterprises has revealed the lack of coercive capacity of the legislation. In this context, literature suggests that mandatory disclosure becomes a matter of company willingness, but this has not been empirically tested so far. Drawing on Oliver's (1991) typology of organizational strategies and studies on normativity production, this study analyzes whether voluntary disclosure levels of financial and non‐financial information determine compliance with transparency legal requirements for the case of Andalusian state‐owned enterprises (SOEs) owned by local and regional governments. We have verified this question using linear regression analysis. The analysis proves that when transparency legislation lacks enforcement power, the level of voluntary disclosure determines the level of legal compliance. Both voluntary and mandatory disclosure levels are explained by the same determinants, suggesting that disclosure is determined by reasons of legitimacy and commitment to transparency. This contributes to the research lines on normativity and transparency in SOEs, being also relevant for lawmakers. This study provides evidence for Oliver's (1991) theoretical arguments about firms' strategies in the face of institutional pressures. It offers policy‐makers and SOE managers an insight into how prepared SOEs are to respond to the demands for greater transparency.

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Regulations on Non-Financial Disclosure in Corporate Reporting: A Thematic Review

Cited by 3 publications

References 102 publications

Insights into Sustainability Reporting: Trends, Aspects, and Theoretical Perspectives from a Qualitative Lens

Insights into Sustainability Reporting: Trends, Aspects, and Theoretical Perspectives from a Qualitative Lens

Sustainable Assessment of the Environmental Activities of Major Cosmetics and Personal Care Companies

SOEs' commitment to transparency: Voluntary disclosure as a driver of mandatory disclosure

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