The Need For Environmental Reporting by Companies

Fortes, Hilary

doi:10.9774/gleaf.3062.2002.wi.00007

Cited by 18 publications

(12 citation statements)

References 0 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…With such consolidation of power, a CEO may embrace responsibilities towards a broad group of stakeholders or may predominantly prefer to maximise indicators of financial performance such as shareholder value (increasing the share price). Greater attention to CSR matters may lead to a significant investment of resources (increase in cost) by companies, leading to an adverse effect on short-term profitability (Fortes, 2002;Darnall and Edwards, 2006;De Villiers et al, 2011). CEOs may also invest firm resources to enhance their reputation (private benefit) within the business community at the cost of shareholders.…”

Section: Control Variablesmentioning

confidence: 99%

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

Rashid

2021

MRR

View full text Add to dashboard Cite

Purpose This study aims to examine the association between board independence and corporate social responsibility (CSR) reporting and the moderating role of stakeholder power on the association between board independence and CSR reporting. Design/methodology/approach Using a sample of 707 Bangladeshi firm-year observations, this study uses a content analysis technique to develop a 24-item of CSR reporting index. This study uses the ordinary least squares regression method to examine the relationship between board independence and CSR reporting. Findings The study finds that board independence does not influence CSR activities and relevant reporting in general. However, the non-influence of board independence and CSR reporting is offset by stakeholder power. Insider ownership, firm age, firm size, growth opportunities and market capitalisation have a positive influence on such reporting. Practical implications While this study suggests that stakeholders’ influence is an important factor in determining the firms’ incentives to disclose CSR information, this finding creates a new debate on the efficacy of independent directors and whether they are good monitors and are able to fulfil all the stakeholders’ expectations. Originality/value This study makes an important contribution to the literature on CSR practices by documenting that firms having powerful stakeholders induce the board and management to make more CSR reporting practices in the context of emerging economies.

show abstract

Section: Control Variablesmentioning

confidence: 99%

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

Rashid

2021

MRR

View full text Add to dashboard Cite

show abstract

“…Os custos ambientais são abordados sob a ótica de duas dimensões: diretos e indiretos. Os diretos impactam na linha inferior da companhia, podem estar obscurecidos em outros custos ou despesas gerais mas contribuem na análise e gestão, resultando em melhor desempenho e benefícios para a organização (Fortes, 2002). Os indiretos não atingem diretamente a posição nanceira da empresa, porém não podem ser ignorados, pois recaem sobre a sociedade como um todo e sobre as gerações futuras (Motta, 1996).…”

Section: Evidenciação De Informações Sobre Custos Ambientaisunclassified

Influência das características organizacionais na evidenciação de diferentes categorias de custos ambientais

Krein¹,

Koprowski²,

Zanin

et al. 2019

View full text Add to dashboard Cite

O objetivo do artigo é analisar a influência das características organizacionais na evidenciação de diferentes categorias de custos ambientais nas empresas brasileiras de capital aberto listadas na bolsa de valores do Brasil (B3). Para determinar o nível de evidenciação dos custos ambientais adotou-se a fração entre as expressões-chave e a quantidade de páginas, constantes nos relatórios de sustentabilidade divulgados pelas organizações em questão, referentes a 2017. Os achados indicam que o nível médio de evidenciação de informações sobre custos ambientais das empresas pesquisadas é de 24,90%. A categoria mais evidenciada é custos para controlar a ocorrência de impactos ambientais (14,70%). Conclui-se que a característica de tamanho organizacional exerce influência positiva nos níveis de evidenciação em todas as categorias; pertencer ao Índice de Sustentabilidade Empresarial, ser internacionalizada e ter uma auditoria big four melhoram a evidenciação acima mencionada; enquanto níveis mais elevados de governança corporativa estão relacionados com uma menor evidenciação.

show abstract

“…According to Fortes (2002), a company's information reporting provides the basis for stakeholder dialogue (between employees, shareholders, the government and society in general). Wagner et al (2001) noted that environmental performance is a potential source of competitive advantage and can lead to efficiency, improved productivity, lower costs and new market opportunities.…”

Section: Local-level Monitoring and Information Reporting Practicesmentioning

confidence: 99%

Monitoring and information reporting for sustainable forest management: An international multiple case study analysis

Hickey

Innes

Kozak

et al. 2005

Forest Ecology and Management

View full text Add to dashboard Cite

The Need For Environmental Reporting by Companies

Cited by 18 publications

References 0 publications

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

Board independence and corporate social responsibility reporting: mediating role of stakeholder power

Influência das características organizacionais na evidenciação de diferentes categorias de custos ambientais

Monitoring and information reporting for sustainable forest management: An international multiple case study analysis

Contact Info

Product

Resources

About