Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Tauringana, Venancio

doi:10.1108/jaee-07-2020-0184

Cited by 33 publications

(84 citation statements)

References 88 publications

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“…present study results indicate that intellectual capital is significantly associated with study results are also in line with the resource based-view theory which suggests that organizations with resources that are not imitable, substitutable and are rare have a competitive advantage than those organizations without. For the specific intellectual capital elements, especially the significant relationship between human capital and sustainability reporting practices, the study findings are in line withTauringana (2021) who found that lack of training, lack of expertise among employees and negative attitude hinder the adoption of sustainability reporting.…”

supporting

confidence: 85%

“…This is because, the human capital possess the knowledge and skills that are necessary for improvement in sustainability reporting practices. Given that some of the human capital elements such as expertise, trainings and the motivation by employees in terms of sustainability reporting have been found to be significantly associated with sustainability reporting practices (see Tauringana, 2021) whereby the lack of them stifles its adoption, it is important that employees acquire the necessary expertise through learning and continuous trainings from organizations such as ICPAU and industry leaders in terms of sustainability reporting like Stanbic Bank. Firms whose employees are more qualified and have obtained higher degree qualifications will have better sustainability reporting practices than those without.…”

Section: Discussionmentioning

confidence: 99%

“…These studies focus on few elements of human capital and do not capture other elements of IC. For example, Tauringana (2021) found that lack of expertise, lack of training and the negative attitudes towards sustainability reporting are significantly associated with the likelihood of adoption of sustainability reporting in Uganda. Earlier, Gunarathne and Senaratne (2017) documented that the availability of professional accountants spearheads the adoption of new accounting techniques and reporting practices such as sustainability and integrated reporting.…”

Section: Intellectual Capitalmentioning

confidence: 99%

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Intellectual capital and sustainability reporting practices in Uganda

Bananuka

Tauringana

Tumwebaze

2021

JIC

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PurposeThe objective of the study is to investigate the association between intellectual capital (IC) and sustainability reporting practices in Uganda. The study further examines how individual IC elements (human, structural and relational capital) affect sustainability reporting practices.Design/methodology/approachThis study employs a questionnaire to collect data. Data are analyzed using multiple regression analysis.FindingsResults indicate that IC is significantly associated with sustainability reporting practices. The study also found that human capital and relational capital elements have a positive effect on sustainability reporting practices while structural capital element does not have a significant effect.Originality/valueThis study is one of the few studies that examine sustainability reporting by financial services firms in a country where the capital markets are still in their infancy and the major source of external financing are the banks. Its major contribution lies in its focus on how the key IC components explain variations in sustainability reporting practices among financial service firms in Uganda.

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supporting

confidence: 85%

Section: Discussionmentioning

confidence: 99%

Section: Intellectual Capitalmentioning

confidence: 99%

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Intellectual capital and sustainability reporting practices in Uganda

Bananuka

Tauringana

Tumwebaze

2021

JIC

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“…In addition to the legal environment in which organizations operate, the national culture of a country, not only in terms of history and tradition, but also in terms of moral values, can also influence the decision making and handling of organizations. Prevailing moral values shape the ethical behavior of an organization and thus have an influence on the issues an organization selects as being worthy of resource allocation [2,36].…”

Section: Country/regionmentioning

confidence: 99%

Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies

2021

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Research on the practice of sustainability reporting that is specifically focused on the approach applied by port authorities (or port managing bodies—PMBs) and based on surveys as a data collection method, is very limited. Most research consists of single-case studies, only partly covers the different dimensions related to the implementation of sustainability reporting, or is based on content analysis. This paper offers a multidimensional approach of the concept of sustainability reporting based on a global survey yielding 97 complete and valid answers of PMBs. A binomial logistic regression has been conducted to identify those organizational characteristics, whether or not under the control of the PMB, that have the largest explanatory power when it comes to the adoption of the practice of sustainability reporting. The research results present new variables compared to the findings of previous studies, such as proximity to a city, the history of data gathering, and the presence of environmental/social certifications. Furthermore, this paper also investigates how these organizational characteristics are interlinked with external, contextual forces by making use of Institutional Theory. By combining organizational characteristics with information on the institutional environment in which the PMB operates, a more complete image is obtained. The results of this analysis show that myriad different institutional pressures are in play when it comes to having influence over the decision making of PMBs with regard to the adoption of sustainability reporting. Furthermore, several prominent associations between one of the isomorphisms and certain organizational characteristics can be observed.

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“…Taken together, issues affecting the effectiveness of Corporate Boards in African companies, the functionality of corporate governance mechanisms emplaced to drive ERM, and weak institutional framework for risk management as discussed in the foregoing suggest that determinants of ERM in developed countries reported in literature may not drive ERM practice in the African context. What may possibly determine ERM practice in African countries, as suggested by the resource-based view (RBV) theory, could be the availability of resources to organisations (Tauringana, 2020). In essence, the motivation to manage risk may be underpinned by the need to survive competitive pressure and sustain economic performance.…”

mentioning

confidence: 99%

Enterprise risk management and sustainability of banks performance

Oyewo

2021

JAEE

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PurposeThis study investigates firm attributes (namely level of capitalisation, scope of operation, organisational structure, organisational lifecycle, systemic importance and size) affecting the robustness of enterprise risk management (ERM) practice, the extent to which ERM affects the performance of banks and the impact of ERM on the long-term sustainability of banks in Nigeria. This was against the backdrop that the 2012 banking reform was a major regulatory intervention that mainstreamed ERM in the Nigerian banking sector.Design/methodology/approachThe study employed a mixed methodology of content, trend and quantitative analyses. Ex post facto research design was deployed to analyse performance differential of banks, with respect to the implementation of ERM, over a 10-year period (2008–2017). A disclosure checklist developed from the COSO ERM integrated framework was used to assess the robustness of ERM by content-analysing divulgence on risk management in published annual reports. The banking reform periods were dichotomised into pre- (2008–2012) and post- (2013–2017) reform periods. Jonckheere–Terpstra test, independent sample t-test and Mann–Whitney test were applied to analyse a total of 1,036 firm-year observations over the period 2008–2017.FindingsResult shows that bank attributes significantly affecting the robustness of risk management practice are level of capitalisation, scope of operation, systemic importance and size. Performance of banks improved slightly during the post-2012 banking reform period. This suggests that as banks consolidate on the gains of ERM, benefits of the regulatory policy on risk management may be realised in the long run. Result also shows that ERM enhances long-term performance, connoting that effective risk management could serve as a competitive strategy for surviving turbulence that typically characterises the banking sector.Practical implicationsThe emergence of level of capitalisation, scope of operation, systemic importance and size as determinants of ERM provides empirical evidence to support the practice of reviewing the capital requirements for banking business from time to time by regulatory authorities (i.e. recapitalisation policy) as a strategy for managing systemic risk. Top management of banks may consider instituting mechanisms that will ensure risk management is given prominence. A proactive approach must be taken to convert risks to opportunities by banks and other financial institutions, going forward, to cope with the vicissitudes of financial intermediation.Originality/valueThe originality of the study stems from the consideration that it provides some new insights into the impact of ERM on banks long-term sustainability in a developing country. The study also contributes to knowledge by exposing the factors determining the robustness of risk management practice. The study developed a checklist for assessing ERM practice from annual reports and other risk management disclosure documents. The paper also adds to the scarce literature on risk governance and risk management.

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Sustainability reporting adoption in developing countries: managerial perception-based determinants evidence from Uganda

Cited by 33 publications

References 88 publications

Intellectual capital and sustainability reporting practices in Uganda

Intellectual capital and sustainability reporting practices in Uganda

Determinants of Sustainability Reporting in the Present Institutional Context: The Case of Port Managing Bodies

Enterprise risk management and sustainability of banks performance

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