While there has been a sufficient amount of research and empirical evidence on the factors that influence a company's decisions to voluntarily disclose carbon information, little research has been ...done on the carbon disclosure practices of ETS-affected companies, in Asian countries, in particular. Considering this, it is essential to shed light on more diverse linkages between carbon performance and voluntary carbon disclosure (VCD) under ETSs taking into account the specific context of each individual country. Drawing on the Korean ETS-affected companies with a contents analysis of their sustainable reports from 2015 to 2019, the present research seeks to address the existing knowledge gaps in the current literature on carbon disclosure. In doing so, hierarchical ordinary least square (OLS) regression analysis is used to infer causality and assess the findings. The findings empirically prove a positive relationship between carbon performance and VCD, which means that the affected companies under the Korean ETS are likely to disclose more when they have favorable carbon reduction performance. Furthermore, this link tends to be amplified for companies with a high percentage of foreign sales, while the role of media visibility interacts differently with carbon performance in influencing VCD.
Purpose
The purpose of this paper is to investigate to what extent corporate social responsibility (CSR) is used as a symbolic strategy of greenwashing. Analyses focus on the relationship between CSR ...and disclosure tone management practice in sustainable reports derived from social impression management incentives.
Design/methodology/approach
This study is based on a sample of French listed firms (SBF 120) over a seven-year period (2010–2016), i.e. 539 firm-year observations.
Findings
Multivariate analysis indicates a significant relationship between CSR and disclosure tone management. The obtained results show that firms that are less concerned with tone management in sustainable reporting process consider more socially responsible issues. Findings support the socially substantive initiatives and the transparency perspective of CSR.
Research limitations/implications
The negative association between CSR and tone management highlights the firm’s transparency. However, there could be other discretionary practices which may determine impression management strategies. Thus, future research may consider other discretionary behavior associated with CSR to mislead users.
Practical implications
All actors (government, green-association, investors, etc.) interested in CSR and greenwashing issues have to bring initiatives to reinforce the monitoring and reporting procedures.
Originality/value
This study investigates the association between CSR and disclosure tone management for the French context since the specificity of its regulatory framework of CSR disclosure. Thus, corporate narrative reporting users may be required to consider impression management practices (i.e. tone management) and read between the lines.
Sustainable Reports have been specifically concerned by related parties over the period, firstly by researchers in the developed countries and spreading to the developing jurisdictions. The aim of ...the research is to analyze the impact of the Earning Quality to Sustainable Reports of non-financial firms listed on Vietnam financial market. The authors have used the combining method to measure the Sustainable Reports disclosure level according to the Global Reporting Initiatives 4 (GRI4) standard for 312 enterprises in Vietnam during 2015- 2019. The research result has recognized the positive effect of Earning Quality to Sustainable Reports while measuring Earning Quality via the aspects of earnings management and the stability of earnings. Besides, the research has considered the impact of the state-owned, foreign-owned factors, the audit quality and how the legislation policy relates to Sustainable Reports in interaction with Earning Quality. The result of the study suggests a number of cognitive enhancement recommendations in the Sustainable Reports for Vietnam and similar countries.
The first and foremost objective of reporting is to contribute to the constant dialog between stakeholders. The reports have little value by themselves unless they manage to provide information to ...stakeholders or to support a dialog able to influence the decisions and behavior of both the companies publishing the report and its users. The information provided is useful to the extent it allows: environmental risk assessment; determination of projects designed to define these risks; determination of environmental performance incidence on financial results, etc. Considering the above, we analyzed the financial statements of various companies listed on the Bucharest Stock Exchange, included in the 1st category, in order to identify the environmental information they reported.
Gender equality is still an issue in business schools, since women in MBAs classrooms, in faculty and in management teams have low representation. Challenges caused by lack of financial aids, ...salaries gap and a very masculine model avoid a better gender balance in the business graduate schools, which, globally, should lead women personal and professional development. The main objective of this research is to analyse business schools communication priorities related to gender equality projects and policies in their sustainability reports, considering these as a fundamental tool for corporate legitimacy. Through a content analysis of the sustainable reports of the top 50 business schools of the world, we elaborate a “Codes Frequency Report” focusing on “Goal 4: quality of education” (in relation with scholarships and grants allocation) and “Goal 5: gender equality” and we explore the correlations with the schools’ ranking positions, the price of the MBA programmes, the percentage of female MBA students, of female faculty members and women in board of directors in the different geographical areas as Europe, US and Asia. Results show that gender equality related topics are a source of positive impact and legitimacy for top business schools.
This study examines the determinants of companies’ reporting decisions. We employ three measures at the country-level: (1) investor protection, (2) trade union density, and (3) economic development. ...Regression model analysis was used to measure whether companies used integrated reports (IR) or traditional sustainable reports. Using sample data from Fortune Global 300 for the year 2017, which is the latest available data, this paper follows logistic regression models. The study finds out that the probabilities of publication of IR are high in countries with high trade union density, weak investor protection, and low levels of economic development. These results help companies and managers to better cope with current business environments.
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