Value Added as part of Sustainability Reporting: Reporting on Distributional Fairness or Obfuscation?

Haller, Axel; Landis, Cristina

doi:10.1007/s10551-016-3338-9

Cited by 48 publications

(54 citation statements)

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“…In addition, the reliability of sustainability disclosure has been widely criticized in the literature. Among other things, many studies have highlighted the lack of transparency of sustainability disclosure, the tendency to hide information that can damage companies' image, trends toward greenwashing, and the use of sustainability information as a public relations tool (e.g., Cho et al, 2015; Haller, Van Staden, & Landis, 2018; Kim & Lyon, 2014; Laufer, 2003; Marquis, Toffel, & Zhou, 2016; Ramus & Montiel, 2005). Although the assurance of sustainability reports by external auditors is assumed to improve the reliability of information, the actual effectiveness of such processes is controversial (Boiral, Heras‐Saizarbitoria, & Brotherton, 2019; O'Dwyer & Owen, 2005; Seguí‐Mas, Bollas‐Araya, & Polo‐Garrido, 2018; Smith, Haniffa, & Fairbrass, 2011).…”

Section: Sustainability Risks and Esg Ratingmentioning

confidence: 99%

Measuring sustainability risks: A rational myth?

2020

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The objective of this paper is to investigate the rigorousness and reliability of sustainability rating agencies' evaluation of corporate sustainability risks. Using grounded theory, this study conducts a qualitative analysis of 32 semi‐structured interviews with practitioners involved in this activity and shows the trade‐offs and rational myths underlying this evaluation process. The image of rationality and rigorousness projected by sustainability risk measurements is mostly intended to address the increasing institutional pressures for reliable and comparable information, particularly from institutional investors and socially responsible investment decision makers. Nevertheless, risk analysts face serious challenges due to the lack of reliable information, the unpredictability of sustainability risks, the methodological issues related to the measurement process, and the complexity and context‐dependency of risk assessment. These challenges call into question the official and optimistic rhetoric of rating agencies. This study contributes to the literature on sustainability risks and rational myths in organizations. Managerial implications and avenues for future research are also discussed.

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Section: Sustainability Risks and Esg Ratingmentioning

confidence: 99%

Measuring sustainability risks: A rational myth?

2020

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“…Platform kebutuhan vital berargumen bahwa manusia tidak berhak mengura ngi ragam kehidupan kecuali hanya untuk memenuhi kebutuhan utama Haller, Van-Staden, & Landis, 2018). Peningkatan ragam kehidupan akan meningkatkan realisasi diri.…”

Section: Metodeunclassified

“…Dengan mendasarkan pada aspek normatif realisasi diri, platform kebutuhan vital mengakui bahwa manusia memiliki kebutuhan fisik dan psikologi yang akan terpenuhi dengan cara melakukan interaksi antara satu dengan yang lainnya dalam komunitas tempat ia berada (Busch & Lewandowski, 2018;Egan & Tweedie, 2018). Haller, Van-Staden, & Landis (2018) menjelaskan bahwa kesadaran ekologis yang mendalam tentang realisasi diri memerlukan identifikasi diri yang melampaui dunia manusia agar dapat memasukkan dunia nonmanusia. Manusia sangat bergantung pada dunia nonmanusia yaitu pada keseimbangan hubungan independen antar organisme.…”

Section: Metodeunclassified

“…Di bawah pendekatan deep ecology fokus perubahan kebijakan adalah pada kebijakan yang mempengaruhi dasar struktur ekonomi, teknologi, dan ideologi. Haller, Van-Staden, & Landis (2018) berpendapat bahwa kebijakan yang ada saat ini terlalu fokus pada konsumsi, limbah, dan pertumbuhan yang berkelanjutan. Keberlanjutan ini dimaknai sebagai keberlanjutan dalam hubungannya dengan manusia.…”

Section: Metodeunclassified

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Intrinsic Value Dari Pelaporan Keanekaragaman Hayati

Heniwati

Asni

2019

jamal

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Intrinsic Value dari Pelaporan Keanekaragaman Hayati. Penelitian ini berusaha untuk memahami model pengungkapan informasi keanekaragaman hayati oleh industri ekstraktif dan mengevaluasi kesesuaian dengan tujuan regulasi yang mendasarinya. Analisis isi berbasis konsep deep ecology digunakan sebagai metode pada laporan berkelanjutan PT ANTAM periode 2006-2017. Hasil penelitian menunjukkan bahwa pelaporan keanekaragaman hayati dapat dievaluasi dalam kategori sasaran, implementasi, dan evaluasi di mana informasi tentang implementasi menjadi fokus pelaporan. Prinsip-prinsip deep ecology sangat relevan bagi korporasi karena memandu pemikiran dan tindakan manusia ke arah hubungan yang lebih harmonis dan konsisten dengan alam.

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“…The recent rise of stakeholder demand for non-financial reporting is one of the most pronounced consequences of the growing emphasis on social and ecological aspects of business operation as such (Stępień, 2015, p. 19). Professional literature provides a broad overview of problems related to disclosure of social and environmental information by business organisations (Krasodomska, 2017;Gabrusewicz, 2010;Samelak, 2013;Mazurczak, 2012;Fijałkowska, 2013;Peršić & Halmi, 2016;Haller, van Staden & Landis, 2016;Haller, Link & Gross, 2017). However, certain gaps can be identified in the evaluation of non-financial reporting by large financial institutions, particularly those in the banking segment of the economy.…”

Section: Reporting Of the Social And Environmental Responsibilitylitementioning

confidence: 99%