The Role of Internal Processes in the Sustainability Performance and Disclosure Relationship

Hershcovis, Sandy; Herremans, Irene M.; Warsame, Hussein A.

doi:10.2139/ssrn.1326088

Cited by 5 publications

(6 citation statements)

References 39 publications

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“…Few studies have examined internal organisational systems (Adams, 2002;Herschovis et al, 2009); we argue, however, that the credibility of corporate GHG emissions reporting relies on internal organisational systems such as environmental management systems (EMS) and the presence of an environmental committee, a subcommittee of the board. For companies to provide credible GHG disclosure, appropriate internal organisational systems are necessary to manage, monitor, measure, and report emissions.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

“…Thornton and Hsu (2001) contend that companies dealing with global warming need to introduce and develop their EMSs to gain better control of GHG emissions. Herschovis et al (2009) view the EMS as a proxy for corporate strategy in line with a broader governance vision as indicated in the GRI as well as a similar to an internal control system used to support the veracity of financial reports.…”

Section: Hypotheses Developmentmentioning

confidence: 99%

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An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system

Rankin

Windsor

Wahyuni

2011

Accounting, Auditing &Amp; Accountability Journal

287

382

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Purpose -Institutional governance theory is used to explain voluntary corporate greenhouse gas (GHG) reporting in the context of a market governance system in the absence of climate change public policy. This paper seeks to hypothesise that GHG reporting is related to internal organisation systems, external privately promulgated guidance and EU ETS trading. Design/methodology/approach -A two-stage approach is used. The initial model examines whether firms' GHG disclosures are associated with internal organisation systems factors: environmental management systems (EMS), corporate governance quality and environmental management committees as well as external private guidance provided by the Global Reporting Initiative (GRI) and the Carbon Disclosure Project (CDP) for 187 ASX 300 firms. EU ETS trading is also included. Determinants of the extent and credibility of GHG disclosure is examined in the second stage where an index constructed from the GHG reporting standard "ISO 14064-1" items for a sub-sample of 80 disclosing firms as the dependent variable. Findings -Firms that voluntarily disclose GHGs have EMSs (uncertified and certified), higher corporate governance quality and publicly report to the CDP, tend to be large and in the energy and mining and industrial sectors. The credibility and extent of disclosures are related to the existence of a certified EMS, public reporting to the CDP, and use of the GRI. Firms that disclose more credible information are more likely to be large and in the energy and mining, industrial and services sectors. Originality/value -The paper shows that some proactive but pragmatic Australian firms are disclosing their GHGs voluntarily for competitive advantage in the current market governance system in the absence of public policy.

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Section: Hypotheses Developmentmentioning

confidence: 99%

Section: Hypotheses Developmentmentioning

confidence: 99%

An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system

Rankin

Windsor

Wahyuni

2011

Accounting, Auditing &Amp; Accountability Journal

287

382

View full text Add to dashboard Cite

show abstract

“…The implementation of internal organizational systems such as environmental management systems (EMS) may facilitate the company's communication to external stakeholders (Malmborg, 2002). A study by Herschovis, Herremans and Warsame (2009) revealed that EMS offer considerable explanatory power as a driver of corporate sustainability reporting. According to Adams (2002), having an environmental committee as part of the board committee structure is an important internal factor to provide governance to address climate change.…”

Section: The Influence Of Internal Organizational Factors On Carbon Rmentioning

confidence: 99%

Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper

Rahman

Rasid

Basiruddin

2014

Procedia - Social and Behavioral Sciences

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In recent years, there has been an increased interest in carbon information disclosure. This research aims to examine carbon reporting practices of Malaysian companies. Further analysis will be conducted to examine the influence of internal organizational factors on the carbon reporting practices. The relationship between carbon performance, carbon reporting and firm performance will be investigated. This paper also explores the moderating effect of the corporate governance quality on the relationship between carbon reporting practices and firm performance. The findings from this study have a significant contribution to carbon reporting literature, Malaysian companies, government and accounting regulation body.

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“…Residency programs should identify ways to let residents air their grievances safely. In terms of the ramifications of sexual harassment, detrimental effects in various areas are specified, such as job satisfaction, job performance, health, financial well-being, worker productivity, employee retention, organizational loyalty, and overall reputation (Herschovis et al, 2009;Sims et al, 2005;Willness et al, 2007). Clarke et al (2016) explored that job satisfaction was influenced by sexual harassment within the company due to the prior position of the harassers.…”

Section: Previous Research On Sexual Harassment Prevention Measuresmentioning

confidence: 99%

Victims’ perspectives towards sexual harassment prevention measures at work: Using victims’ voices to build an anti-harassment working environment

Nguyen,

2023

Intersections

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This mixed-method study revolves around female victims’ perspectives and voices concerning sexual harassment prevention measures in their workplaces. Two hundred and eighty-nine participants responded to questionnaires, in-depth questions, and interviews (with 20 interviewees). Data were collected from various professionals who had experienced sexual misconduct at work. The research objectives were to investigate victims’ perspectives of sexual harassment prevention and the effectiveness of related measures, to examine the impact of sexual harassment measures on work-related motivation, and to explore female employees’ voices concerning reforms involving the implementation of sexual harassment prevention measures. The quantitative results reveal that the victims did not highly evaluate the effectiveness of sexual harassment prevention measures implemented at their workplaces. Also, the measures negatively impacted employees’ work-related motivation. Qualitative data indicated that the victims strongly recommended positive changes in sexual harassment awareness education, sexual harassment laws, and women's protection policies to create an anti-sexual harassment working environment.

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The Role of Internal Processes in the Sustainability Performance and Disclosure Relationship

Cited by 5 publications

References 39 publications

An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system

An investigation of voluntary corporate greenhouse gas emissions reporting in a market governance system

Exploring the Relationship between Carbon Performance, Carbon Reporting and Firm Performance: A Conceptual Paper

Victims’ perspectives towards sexual harassment prevention measures at work: Using victims’ voices to build an anti-harassment working environment

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