Determinants Of Level Of Sustainability Report
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Determinants Of Level Of Sustainability Report
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Author : Clement Lamboi Arthur, PhD
language : en
Publisher: Xlibris Corporation
Release Date : 2018-01-26
Determinants Of Level Of Sustainability Report written by Clement Lamboi Arthur, PhD and has been published by Xlibris Corporation this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-01-26 with Business & Economics categories.
This book examines the determinants of the level of sustainability reports of mining companies in Ghana in the absence of regulatory and statutory requirements. It adopted the use of content analysis by probing the question of whether there is an effect of factors such as size, growth rate, profitability, efficiency, gearing ratio, working capital ratio, age, and complexity of the mining companies on the level of disclosure in sustainability report. The book also reviewed some of the traditional theories used in the accounting literature to examine sustainability reporting practices. The book also provides insights into the various sustainability reporting initiatives.
Financial Management And Risk Analysis Strategies For Business Sustainability
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Author : Enríquez-Díaz, Joaquín
language : en
Publisher: IGI Global
Release Date : 2021-04-02
Financial Management And Risk Analysis Strategies For Business Sustainability written by Enríquez-Díaz, Joaquín and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-04-02 with Business & Economics categories.
In light of the Sustainable Development Goals, sustainability is a factor to consider for understanding the changes that are coming in the business world and in different areas of management. Companies must reorient their business objectives towards sustainable and responsible production for the environment and society. In this context of change, it is important to open the debate and obtain more thorough knowledge on how companies should change their leaderships strategies and carry out their financial planning, as well as analyze the risk of their clients and innovative projects that respect the environment. Financial Management and Risk Analysis Strategies for Business Sustainability proposes a series of practical and theoretical perspectives on how the business world has to evolve to adapt to the new situation the world has reached due to undeniable climate change forcing businesses to redefine their productive processes and internal organization. Topics highlighted include financial management procedures, corporate social responsibility, risk analysis, financial literacy, and innovation in sustainability and sustainable development. This book is a useful reference source for managers, executives, engineers, business professionals, financial analysts, researchers, academicians, and students in the areas of management, human resources, accounting and finance, taxation, environmental economics, and some engineering areas.
Environmental Disclosure
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Author : Luigi Lepore
language : en
Publisher: Taylor & Francis
Release Date : 2022-12-29
Environmental Disclosure written by Luigi Lepore and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-29 with Political Science categories.
This book provides a description of the state of the art on environmental disclosure, illustrating the key theoretical issues, the regulatory frameworks, and the main standards developed and reporting the results of an empirical analysis on the environmental disclosure released by listed firms. Luigi Lepore and Sabrina Pisano begin by analysing the origin and evolution of environmental disclosure. They go on to provide a description of the main theoretical frameworks used by scholars, explaining the conceptual basis of each theory and describing how the specific theory has been used to explain the company’s decision to release environmental disclosure. The second part of the book highlights the role and evolution of the European regulatory frameworks, emphasising the transition from voluntary to mandatory disclosure, and the major standards and guidance developed. The book ends by providing a picture of the evolution of sustainability reporting practices in European Union nations over the past two decades. This book investigates the critical issues and new directions in environmental disclosure, which are currently under examination by regulators and standard setters. It will therefore be of great interest to academics and students working in the areas of business and sustainability.
Determinants Of Sustainability Reporting
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Author : Rüdiger Hahn
language : en
Publisher:
Release Date : 2013
Determinants Of Sustainability Reporting written by Rüdiger Hahn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
Since the end of the 1990s, sustainability reporting has become an increasingly relevant topic in business and academia. However, literature is still limited in quantity and no major reviews of the latest developments have thus far been presented. This paper provides a review of 178 articles dating from 1999 to 2011 from journals related to business, management, and accounting. Our aim is to identify what determinants of sustainability reporting are examined in the literature and to identify (in)consistencies, gaps, and opportunities for future research. We specifically illuminate factors influencing the adoption, the extent, and the quality of reporting. Based on our findings we provide an otherwise often missing link to theory (especially legitimacy, stakeholder, signaling, and institutional theory). Finally, possible future research themes are discussed by illuminating gaps and underexposed themes in the area of regulation and governance as well as reporting quality and stakeholder perception.
Sustainability Assessment And Reporting
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Author : Soner Gokten
language : en
Publisher: BoD – Books on Demand
Release Date : 2018-09-19
Sustainability Assessment And Reporting written by Soner Gokten and has been published by BoD – Books on Demand this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-09-19 with Business & Economics categories.
We are more aware of the need to achieve sustainable development than ever before. One of the main factors to achieve the goal of sustainable development is sustainability assessment and reporting because it is not possible to take precautions without understanding the current situation. And also, undoubtedly, future generations have a right to know what kind of world we will leave them. This book brings together different perspectives on sustainability assessment and reporting. When you look at the chapters, you will understand that sustainability assessment and reporting are addressing interdisciplinary and vast areas. It should be because sustainability assessment and reporting cover all aspects of social, economic and environmental factors. In this five-chapter book, you will see how sustainability assessment and reporting are addressed in different areas.
Corporate Social Responsibility Concepts Methodologies Tools And Applications
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Author : Management Association, Information Resources
language : en
Publisher: IGI Global
Release Date : 2018-07-06
Corporate Social Responsibility Concepts Methodologies Tools And Applications written by Management Association, Information Resources and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-06 with Business & Economics categories.
The decisions a corporation makes affect more than just its stakeholders and can have wide social, environmental, and economic consequences. This facilitates a business environment built around the practical regulations and transparency necessary to ensure ethical and responsible business practice. Corporate Social Responsibility: Concepts, Methodologies, Tools, and Applications is a vital reference source on the ways in which corporate entities can implement responsible strategies and create synergistic value for both businesses and society. Highlighting a range of topics such as company culture, organizational diversity, and human resource management, this multi-volume book is ideally designed for business executives, managers, business professionals, human resources managers, academicians, and researchers interested in the latest advances in organizational development.
Sustainability Reporting And Organisational Factors
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Author : Ramona Zharfpeykan
language : en
Publisher:
Release Date : 2023
Sustainability Reporting And Organisational Factors written by Ramona Zharfpeykan and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023 with categories.
This study examines the relationship between sustainability reporting and four factors named as industry, size, ownership type and organisation perspective through the lenses of multiple theories (institutional theory, stakeholder theory, legitimacy theory and theory of planned behaviour). We surveyed 240 Australian and New Zealand companies and asked them about the status of their sustainability reporting as well as their perceptions regarding the importance of sustainability indicators. We used the Global Reporting Initiative (GRI) indicators to develop the survey. From an ownership perspective, the results show that companies belonging to the public sector report more sustainability information compared with the private sector. However, from an industry perspective, there were no statistically significant differences between environmentally sensitive and non-environmentally sensitive industries in terms of the content of their sustainability reporting. The results further show that the size of a company does not influence the content of sustainability reporting, but larger firms tend to provide more details in their reports. The results also show a positive relationship between sustainability reporting and organisation perspective (in terms of thelevel of importance of the GRI indicators). This study contributes to the sustainability literature andreporting theories. Moreover, the results have several implications for managers and promoters ofthe GRI for improving the adoption of the GRI guidelines and increasing the level of sustainabilityreporting to amplify the company's image. The results also allow for effective government policydevelopment through understanding what motivates companies to disclose environmental andsocial-related activities. Full paper available at https://doi.org/10.3390/jrfm16030163.
Determinants Of Quality Sustainability Reporting Practices In The Financial Services Sector
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Author : Joseph Olawale Oluwadebi
language : en
Publisher:
Release Date : 2022
Determinants Of Quality Sustainability Reporting Practices In The Financial Services Sector written by Joseph Olawale Oluwadebi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with categories.
Towards A Better Understanding Of Factors Influencing Social Environmental And Economic Disclosures
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Author :
language : en
Publisher:
Release Date : 2012
Towards A Better Understanding Of Factors Influencing Social Environmental And Economic Disclosures written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with categories.
Determinants Of The Adoption Of Sustainability Assurance Statements
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Author : Ans Kolk
language : en
Publisher:
Release Date : 2014
Determinants Of The Adoption Of Sustainability Assurance Statements written by Ans Kolk and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with categories.
This paper explores the factors associated with the voluntary decisions to assure social, environmental and sustainability reports. Since the market for assurance services in this area is in its formative stages, there is a limited understanding of the demand for this emergent non-financial auditing practice, which is evolving rapidly across different countries. Drawing from extant literature in international auditing and environmental accounting, we focus on a set of country-level institutional factors to explain the adoption of sustainability assurances statements among an international panel of 212 Fortune Global 250 companies for the years 1999, 2002 and 2005. Consistently with our expectations, our results provide evidence that companies operating in countries that are more stakeholder-oriented and have a weaker governance enforcement regime are more likely to adopt a sustainability assurance statement. Further, the demand for assurance is higher in countries where sustainable corporate practices are better enabled by market and institutional mechanisms. Our exploratory findings also indicate that the likelihood to choose a large accounting firm as assurance provider increases for companies domiciled in countries that are shareholder-oriented and have a lower level of litigation. We conclude the paper suggesting three directions of research in the area of sustainability assurance that have relevant academic and practical implications.
