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Journal articles on the topic 'Responsible Disclosure'
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Böhme, Rainer, Lisa Eckey, Tyler Moore, Neha Narula, Tim Ruffing, and Aviv Zohar. "Responsible vulnerability disclosure in cryptocurrencies." Communications of the ACM 63, no. 10 (September 23, 2020): 62–71. http://dx.doi.org/10.1145/3372115.
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Ķinis, Uldis. "From Responsible Disclosure Policy (RDP) towards State Regulated Responsible Vulnerability Disclosure Procedure (hereinafter – RVDP): The Latvian approach." Computer Law & Security Review 34, no. 3 (June 2018): 508–22. http://dx.doi.org/10.1016/j.clsr.2017.11.003.
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Giannarakis, Grigoris, George Konteos, and Nikolaos Sariannidis. "Financial, governance and environmental determinants of corporate social responsible disclosure." Management Decision 52, no. 10 (November 11, 2014): 1928–51. http://dx.doi.org/10.1108/md-05-2014-0296.
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Purpose – The purpose of this paper is to investigate the vital determinants on the extent of corporate social responsibility (CSR) disclosure in a US context. The selected variables are CEO duality, the presence of women in the board, greenhouse gas (GHG) emissions, emission reduction initiatives, company's risk premium, financial leverage and industry's profile. Design/methodology/approach – The environmental, social and governance (ESG) disclosure score is used as a proxy for the extent of CSR disclosure calculated by Bloomberg. The influence of plausible variables on the ESG disclosure score and its sub-categories was examined by using the least squares dummy variable model (LSDV) incorporating 100 companies listed on Standard & Poor's 500 Index for the period 2009-2012. Findings – The results show that the emission reduction initiatives and GHG emissions influence positively the extent of ESG score. In addition, slight differences exist concerning the determinants of different types of disclosures. Furthermore, it is illustrated that a company's industrial profile seems to have differences among the extent of the different types of disclosure. Research limitations/implications – The sample of companies is based on the US companies incorporating only large-sized ones. Originality/value – The study extends previous studies with the inclusion of both traditional and innovative determinants of the CSR disclosure in USA taking into account four years of corporate data. A third party rating approach was adopted in order to calculate the extent of CSR disclosure. Finally, both the shareholders’ and the investors’ attitudes in relation to CSR disclosure are presented.
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Subramanian, Hemang Chamakuzhi, and Suresh Malladi. "Bug Bounty Marketplaces and Enabling Responsible Vulnerability Disclosure." Journal of Database Management 31, no. 1 (January 2020): 38–63. http://dx.doi.org/10.4018/jdm.2020010103.
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Cybercrime caused by exploited vulnerabilities bears a huge burden on societies. Most of these vulnerabilities are detectable, and the damage is preventable if software vendors and firms that deploy such software adopt right practices. Bug Bounty Programs (BBPs) by vendors and intermediaries are one of the most important creations in recent years, that helps software vendors to create marketplaces and to detect and prevent such exploits. This article develops the theory of BBPs and present a typology of BBPs using established theories of incentive compatibility and mechanism design. The authors empirically analyze the market creation function of BBPs using granular data from two different types of BBPs on a popular intermediary platform. The research findings suggest that BBPs are valuable opportunities to source vulnerabilities in software; nevertheless, the rate of disclosure and hacker participation marginally increases with vendor's rewards and other incentives. Similarly, the results show that security researchers are motivated to contribute to BBPs that offer higher remuneration and not just those programs with a higher likelihood for bug discovery. Our findings will help researchers and practitioners in information security and allied domains to develop a theoretical and empirical perspective of BBPs, and their usefulness to curb incidents of cybercrime.
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G., Ezhilarasi, and K. C. Kabra. "The Impact of Corporate Governance Attributes on Environmental Disclosures: Evidence from India." Indian Journal of Corporate Governance 10, no. 1 (June 2017): 24–43. http://dx.doi.org/10.1177/0974686217701464.
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This article empirically investigates the impact of corporate governance attributes on companies’ decision to disclose environmental information since corporate governance ensures fair, responsible, credible and transparent corporate behaviours to its stakeholders. The corporate governance attributes used in the study are board size, chief executive officer duality, domestic institutional ownership and foreign institutional ownership. Environmental disclosures are measured by a checklist of items based on Global Reporting Initiative guidelines as well as environmental regulations prevailing in India. Disclosure scores are drawn individually by using content analysis of annual reports for a sample of 177 most polluting companies in India for a period of 6 years, that is, from 2009–2010 to 2014–2015. Employing panel data regression model, the result indicates that foreign institutional ownership is the most important corporate governance attribute that engages corporates in environmental disclosure behaviour. In addition to this, firm-specific characteristics such as company size and environmental certification are more likely to influence environmental disclosures. For better environmental disclosure, the Securities and Exchange Board of India (SEBI) should mandate all the companies to disclose detailed monetary and non-monetary information on environmental issues in their companies’ periodic report and also more emphasis should be given to strengthen the corporate governance attributes.
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Ben-Amar, Walid, Nadia Smaili, and Eustache Ebondo Wa Mandzila. "Corporate Social Responsibility And The Quality Of Executive Compensation Disclosures." Journal of Applied Business Research (JABR) 30, no. 2 (February 27, 2014): 625. http://dx.doi.org/10.19030/jabr.v30i2.8433.
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This paper examines the relationship between corporate social responsibility and executive compensation disclosure quality. We test whether socially responsible firms disclose more transparent and detailed information about their executive compensation packages than firms that are less committed to social responsibility initiatives. Using a sample of 187 publicly listed Canadian firms, we find a positive relation between CSR and executive compensation disclosure quality. We also document a positive (negative) association between firm size (ownership concentration) and executive compensation disclosure. These findings support the conclusion that increased disclosure transparency reflects a companys social engagement towards its stakeholders.
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Manolov, Tsvetomir L. "DISCLOSURE OF ENVIRONMENTAL INFORMATION FOR THE EXAMPLE OF BULGARIAN THERMAL POWER PLANTS." CBU International Conference Proceedings 6 (September 25, 2018): 333–37. http://dx.doi.org/10.12955/cbup.v6.1178.
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Growing pressure on businesses to disclose environmental information also implies an increase in the volume of such disclosures. This article is an attempt to present the guidelines and to assess the levels of environmental information disclosure in Bulgaria.Companies, which were identified as the most responsible for air pollution, are thermal power plants. We have studied only these, which produce electricity. A checklist, containing 17 environmental performance assessment criteria, was developed and was completed based on the information, disclosed in the companies' annual financial statements, their activity reports and their websites. Based on a comparative analysis of the quantitative and qualitative information, disclosed by examined companies, we discovered that most companies disclose quantity environmental information, largely neglecting qualitive information. Taking into account the character of their activity, they should disclose more environmental information, especially qualitive information.
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Shao, Lusheng, Jennifer K. Ryan, and Daewon Sun. "Responsible Sourcing under Asymmetric Information: Price Signaling versus Supplier Disclosure." Decision Sciences 51, no. 5 (August 14, 2020): 1082–109. http://dx.doi.org/10.1111/deci.12482.
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Adiasih, P., and V. Lianawati. "Asymmetry and Governance of Corporate Social Responsible Disclosure in Indonesia." KnE Social Sciences 3, no. 11 (March 24, 2019): 151. http://dx.doi.org/10.18502/kss.v3i11.4005.
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McCullough, L. B., K. B. Brothers, W. K. Chung, S. Joffe, B. A. Koenig, B. Wilfond, and J. H. Yu. "Professionally Responsible Disclosure of Genomic Sequencing Results in Pediatric Practice." PEDIATRICS 136, no. 4 (September 14, 2015): e974-e982. http://dx.doi.org/10.1542/peds.2015-0624.
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Walerjan, Dorota. "Mandatory Disclosure Rules – Selected Problems." Prawo Asekuracyjne 3, no. 100 (September 15, 2019): 77–89. http://dx.doi.org/10.5604/01.3001.0013.5735.
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The article deals with issues related to the introduction of provisions concerning mandatory disclosure and tax reporting rules (MDR) in the Polish legal system. Due to the multifaceted nature and level of complexity of these new regulations, the article focuses on those aspects that are most relevant for activities carried out on the insurance market. Contrary to the common understanding of the concept of a tax scheme, reporting obligations under the MDR include transactions and operations related to tax optimization as well as standard advice or activity, as long as they meet statutory conditions. In addition, the scope of entities responsible for the implementation of the MDR is wide. Apart from the entity that "uses" the scheme, the reporting duties can apply to almost everyone who is professionally involved in the scheme's development, organization, or implementation. The first months of the new regulations have shown that interpretation and application are not only time-consuming, but more importantly, burdened with significant risks. Their sources include, firstly, the extremely vague and complicated provisions themselves, and, secondly, the practical considerations related to the possibility of the misinterpretation of facts or of defective assessments in situations where participants have limited knowledge or experience. These risks are of key importance due to the fact that the incorrect application of the MDR regulations can result in penal fiscal sanctions for those responsible for their implementation.
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Ganu, Josephine, and Hannah Fosuaa Amo. "A systematic review of corporate carbon accounting and disclosure practices: Charting the path to carbon neutrality." Journal of Research in Emerging Markets 2, no. 4 (October 7, 2020): 68–81. http://dx.doi.org/10.30585/jrems.v2i4.547.
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The study examined the theoretical motivation for carbon disclosure and its adequacy for deliberate responsible action. Generally, there is an increase in corporate carbon disclosures in the business sector. Organizations are mostly disclosing their carbon emissions through annual reports, integrated reports, or stand-alone sustainability reports for different reasons and motives. However, the study infers that the quality and adequacy of the current disclosures are debatable due to a lack of consistency and technical details. The causal reason may be due to the inherently voluntary nature of the corporate carbon disclosure. The study finds that there is less research on carbon accounting and disclosures in developing countries especially, in Africa. There is a need for organizations to streamline the application and approaches to carbon accounting. The study suggests the necessity for government regulators and standard setters in accounting to provide a framework that will guide carbon disclosure practices.
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Savage, Arline, and Joseph H. Callaghan. "Animal Testing and Legitimization: Evidence of Social Investment and Corporate Disclosure." Accounting and the Public Interest 7, no. 1 (January 1, 2007): 93–123. http://dx.doi.org/10.2308/api.2007.7.1.93.
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Little research has been done concerning the disclosure of animal testing in annual reports. We posit that companies receive pressure from two groups to disclose animal testing practices: social/political activists and financial intermediaries (fund managers). We describe a legitimization framework culminating in corporate social disclosures on animal testing in annual reports and we use legitimacy theory to inform our empirical investigation of animal testing disclosures. The results reveal a significant increase in number and intensity of disclosures over the period considered. These disclosures also reflect a change in the nature of the underlying firm behavior in a manner consistent with legitimacy theory and predictions of our legitimization framework. We find that political/social activists appear to be more effective in their legitimizer role than financial intermediaries. Further, exploratory analyses reveal that some socially-responsible mutual fund managers invested in companies that perform animal testing, despite it allegedly being a screening criterion. In light of these findings, we suggest ways in which animal rights organizations could advocate to further improve corporate behavior with regard to animal testing.
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Sukhonos, Victor, Inna Makarenko, Yulia Serpeninova, Oksana Drebot, and Yoshihiko Okabe. "Patterns of corporate social responsibility of Ukrainian companies: clustering and improvement strategies for responsible activities." Problems and Perspectives in Management 17, no. 2 (June 11, 2019): 365–75. http://dx.doi.org/10.21511/ppm.17(2).2019.28.
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The variability of companies stakeholders’ engagement forms, communication channels, approaches to disclosure of companies’ corporate social responsibility (CSR) and strategies for CSR achievement cause the formation of benchmarks – patterns of responsible behavior of these companies. Determination of companies’ CSR patterns plays is a ground of (plays a role or is a ground of) improving their strategies for responsible activities. These patterns were highlighted on the basis of comprehensive three-component indicator that illustrates the combination of parameters: models of companies’ communication with stakeholders, approaches to the disclosure of information on CSR and strategies for incorporating CSR and Sustainable Development Goals. Positioning of 22 Ukrainian companies for the period 2005–2017 was made. Results of positioning allowed to determine such clusters of the companies in accordance with the pattern of responsible behavior as А – innovators, B – leaders, C – pursuer, D – followers, E – starters, F – outsiders; to develop the measures on the improvement of their CSR activity.
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Madiba, Sphiwe, and Cynthia Diko. "Telling Children with Perinatal HIV About Their HIV Serostatus: Healthcare Workers’ Practices and Barriers to Disclosing in a South African Rural Health District." Journal of Primary Care & Community Health 12 (January 2021): 215013272098475. http://dx.doi.org/10.1177/2150132720984757.
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In South Africa, caregivers and healthcare workers (HCWs) lack confidence and skills to disclose to children with perinatal HIV (PHIV). Moreover, existing disclosure guidelines do not provide strategies on how to approach disclosure. Although the caregiver has been endorsed as a responsible person to disclose to the child, the involvement of HCWs in the process is critical. Yet research suggests that many HCWs are reluctant to perform disclosure. This study examines the involvement in, practices of, and barriers against HCWs’ disclosing to children with PHIV. Methods: We conducted 8 focus group discussions with a total of 51 HCWs comprising nurses, lay counsellors, social workers, and dieticians. The HCWs were selected from 23 health facilities in a rural South African health district by purposive sampling. Data were transcribed verbatim, and data analysis followed qualitative thematic analysis. Results: A high proportion of HCWs had no formal training in pediatric disclosure and some had never disclosed to children. Those who routinely disclosed approached disclosure as an ongoing process that unfolded over time. They ensured caregiver readiness as a necessary step in the disclosure process. The main barriers for HCWs to participate fully in the disclosure process were the lack of relevant disclosure guidelines, inadequate disclosure skills, and a shortage of skilled staff. Inadequate skills affected the confidence of the HCWs to disclose, while a lack of standardized disclosure guidelines and HCWs’ reliance on personal experience during disclosure resulted in confusion and uncertainty among them due to the inconsistencies in their approach to disclosure. Conclusion: This study confirms the urgent need to train HCWs to attain skills and confidence in disclosure. Training HCWs in standardized disclosure counselling would lead to an increase in the rate of disclosure to children. It is essential that the district adapt the disclosure guidelines to the local context for use in health facilities.
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Leung, Tiffany Cheng Han, and Rob Gray. "Social responsibility disclosure in the international gambling industry: a research note." Meditari Accountancy Research 24, no. 1 (April 11, 2016): 73–90. http://dx.doi.org/10.1108/medar-01-2015-0001.
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Purpose This paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial industries. The literature is ambivalent over the extent to which it is expected to see corporate social responsibility and social disclosure employed as active legitimation strategies. However, the apparent importance of “responsible gambling” in both the literature and in gambling industry initiatives suggests, at least a priori, that the international industry is active in some degree of legitimation. Design/methodology/approach This exploratory study examines the social and environmental disclosures of a sample of large companies in each of five countries over a three-year period using conventional content analysis. Findings The results are unexpected in that, although disclosure is dominated by employee- and director-related, other areas of social and environmental – and indeed economic – activity feature hardly at all. There is remarkably little disclosure around responsible gambling. Research limitations/implications The paper is a research note based on a range of samples across five countries and is, inevitably, tentative. The implications, albeit tentative, include the need to re-theorise corporate disclosure, especially in the controversial sectors. Originality/value The note adds to the accounting literature concerned with the controversial industries and contributes to the scarce social accounting research in the gambling sector. The authors hope that the research will be useful in guiding more focused and in-depth studies into this increasingly important and counter-intuitive area.
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Madiba, Sphiwe. "Caregivers Lack of Disclosure Skills Delays Disclosure to Children with Perinatal HIV in Resource-Limited Communities: Multicenter Qualitative Data from South Africa and Botswana." Nursing Research and Practice 2016 (2016): 1–7. http://dx.doi.org/10.1155/2016/9637587.
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To promote the appropriate implementation of procedures for health disclosure to children, it is important to understand the reasons why caregivers delay the disclosure of healthcare information to children. This paper explored the views of caregivers on what makes disclosure to children with perinatal acquired HIV (PAH) difficult and what could make disclosure in these cases easier. Data were collected using focus group interviews with caregivers who were purposely selected from a multicenter study conducted in Botswana and South Africa. Forty-seven nondisclosed caregivers of children between 5 and 18 years who were receiving ART were interviewed. Caregivers felt that children should be told of their HIV-positive status despite the fact that none had disclosed this information to the children. The caregivers reported lack of disclosure skills but believed they were primarily responsible for disclosure to children and required support from healthcare workers (HCWs) during the disclosure process. They believed that counseling on how to approach disclosure and training on when and how to disclose will make the disclosure process easier. HCWs have a crucial role to play in promoting disclosure to perinatally infected children. The development of appropriate disclosure guidelines and training for HCWs will facilitate disclosure to children.
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Yip, Y. Y. ,., and C. Y. Gan. "Environmental Disclosure Performance and Firm Value in Malaysia." 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, no. 1 (December 9, 2020): 145. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(145).
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Lately, the question of how socially responsible behaviour may affect a firm's value has gained the interest of regulators, academicians and researchers. Earlier, scholar like Friedman (1970) claim that the objective of firms is to maximise profits to their shareholders, as such, additional costs incurred on environment conservation or socially responsible activities are detrimental to firm value. However, recently, there is a wind of change to this ideology. The concern on business sustainability has inspired firms to channel resources to tackle the environmental issues, to resist actions or activities which are harmful to consumers or employees. Overall, firms are expected contribute to social well-being in order to be acceptable by the society (Zuraida, Houqe & Van-Zijl, 2016). Product differentiation can be achieved by firms through their involvement in social responsibility programmes and eventually translate to better firm value (Wahba & Elsayed, 2015). Keywords: Environmental, Performance, Disclosure, Malaysia
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Madsen, Joshua M., and Jeff L. McMullin. "Economic Consequences of Risk Disclosures: Evidence from Crowdfunding." Accounting Review 95, no. 4 (October 22, 2019): 331–63. http://dx.doi.org/10.2308/accr-52641.
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ABSTRACT On September 20, 2012, the rewards-based crowdfunding platform Kickstarter.com added a “risks and challenges” section to all project pages. While the section header became a mandatory part of the platform, discussion of risks within that section is voluntary and unverified, making this setting particularly useful for identifying the effects of disclosure on both crowdfunders and entrepreneurs. Consistent with increased salience of risks, we find that backer support for high-risk projects decreases after the introduction of this section, but that lengthier risk disclosures mitigate this decrease in backer support. Further analysis reveals that creators who provide lengthier risk disclosures also increase other non-risk disclosures, and that these non-risk disclosures are primarily responsible for the increased backer support. Collectively, we provide evidence that the introduction of a voluntary and unverified risk disclosure reduced information asymmetry within this unregulated market. JEL Classifications: M41; G24; L15; R12; D03.
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Saida, Youssef. "Analyzing the Corporate Social Responsibility Disclosure: Mixed Method Applied on SME and Large Organizations." Asian Social Science 15, no. 12 (November 19, 2019): 48. http://dx.doi.org/10.5539/ass.v15n12p48.
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Modern organization has to deal with different stakeholders expectations. Indeed, organization activities and practices should be designed and conducted to be sustainable. So, it is required from organization to be socially responsible and operate with integrity regarding the environment. This organizational behavior is called the corporate social responsibility – CSR. In that case, organization should disclose how it is socially responsible. CSR disclosure is recognized as a tool to enhance corporate reputation. This research aims to deals with the content of the CSR disclosure and in that case the possibility to predict the CSR approach throughout specific CSR-related information. In this paper, we investigate about the nature of CSR disclosure content and to what extent specific CSR-related information – CSR approach could be predicted. The sample of this research contains 58 organizations that had been awarded the label of the CSR in Morocco. A content analysis of websites is used for each organization’s CSR communication, found in the corporate websites or annual reports. We use mixed research method for analyzing the content of the CSR disclosure. This method used coding system for analyzing deeply the content related to the CSR and after that the discriminant analysis for testing the ability to predict the CSR approach nature. As results, we raised the CSR disclosure characteristics and hence we explicit how specific CSR-related information highlight different levels of ability to predict CSR approach nature. Our findings, when confronted to the literature, explicit convergences about the nature and the predictability of CSR disclosure content.
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Bianchi, Robert J., Michael E. Drew, and Adam N. Walk. "On the responsible investment disclosure practices of the world's largest pension funds." Accounting Research Journal 23, no. 3 (November 23, 2010): 302–18. http://dx.doi.org/10.1108/10309611011092619.
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Testarmata, Silvia, Fabio Fortuna, and Mirella Ciaburri. "The communication of corporate social responsibility practices through social media channels." Corporate Board role duties and composition 14, no. 1 (2018): 34–49. http://dx.doi.org/10.22495/cbv14i1art3.
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Corporations are rapidly expanding their use of social media in corporate disclosure, and many firms are now entering into a virtual dialogue with stakeholders to communicate their economic, social and environmental impacts on society. However, the use of social media as a form of dissemination in communicating corporate social responsibility still remains an under-investigated research topic. Stemming from these considerations, the purpose of the paper is to analyse how companies are using social media platforms to disclose the corporate social responsibility practices in order to engage stakeholders in compelling and on-going virtual dialogs, comparing how Socially Responsible and Not Socially Responsible companies use social media platforms to communicate their corporate social responsibility initiatives and interventions. The analysis supports the current calls for innovative forms for corporate disclosure and provides empirical evidence on the corporate use of social media for communicating CSR practices, using a sample of Italian Listed companies.
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White, Carolyn M. "PUBLIC AFFAIRS: BALANCING ON THE TIGHTROPE BETWEEN FULL DISCLOSURE AND AVOIDING FURTHER RISK." International Oil Spill Conference Proceedings 1997, no. 1 (April 1, 1997): 335–38. http://dx.doi.org/10.7901/2169-3358-1997-1-335.
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ABSTRACT It is widely acknowledged that public perception and its resulting pressure can drive response actions. Potentially responsible parties can take approaches to public affairs that range from the ostrich or “head in the sand” approach to the parrot or “squawk about everything” approach. This paper addresses why neither approach will ultimately benefit the responsible party. It outlines the types of potential legal pitfalls in statements to media that can either immediately or later lead to trouble for the responsible party and ways to avoid these pitfalls while still communicating openly and with credibility. Danger areas include admissions against interest, statements on which people adversely rely, inaccurate or inconsistent information, statements creating performance standards or unrealistic performance expectations, and statements that standing alone carry legal significance. The paper offers guidelines to media personnel (particularly spokespersons for potentially responsible parties) to promote credible communication while at the same time minimizing the legal risks associated with making public statements about a spill response.
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Ngwakwe, Collins C., and Fulufhelo G. Netswera. "The corporate response to the socially responsible investment (SRI) index of the Johannesburg stock exchange (JSE)." Corporate Ownership and Control 12, no. 1 (2014): 399–405. http://dx.doi.org/10.22495/cocv12i1c4p3.
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This paper examines the trend in corporate response to the social responsible investing index (SRI) of the Johannesburg Stock Exchange (JSE). The motif of the paper is to discover how and if SRI drives corporates towards public declaration of their social responsible investments. The approach is archival with a descriptive and quantitative analysis of data drawn from the Johannesburg Stock Exchange. Descriptively, we charted a trend of the rate at which the JSE firms join the JSE SRI Index, and our findings indicate an upward trend from 2004 to 2013. Quantitatively, we examined the likely difference in corporate climate disclosure before and after the introduction of the Code for Responsible Investing in South Africa (CRISA). Our findings – using a T-Test of difference in means, indicate a significant difference in means, which apparently show that the CRISA may have added further impetus to corporate climate disclosure. In 2013, the JSE SRI deepened its stringency in measuring corporate responsible claims by assessing only the publicly available responsible information of corporations for inclusion in its SRI index. We thus evaluate possible difference in climate disclosure before and within the year of the new stringent criteria of measurement. Our second T-Test of difference in means also shows a significant difference in means, which signal that corporations exerted extra efforts in making the extent of their climate responsibility publicly available. We conclude that the JSE SRI, coupled with the CRISA motivates firms to improve on their public disclosure. We also conclude that the carbon disclosure project (CDP) is adding pragmatic momentum on the activities of JSE firms to strive towards their improvement in climate performance. Thus voluntary codes and indexes, in the absence of binding regulations, could spur corporate social and environmental initiative in a developing country
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Bellucci, Marco, Diletta Acuti, Lorenzo Simoni, and Giacomo Manetti. "Restoring an eroded legitimacy: the adaptation of nonfinancial disclosure after a scandal and the risk of hypocrisy." Accounting, Auditing & Accountability Journal 34, no. 9 (July 23, 2021): 164–86. http://dx.doi.org/10.1108/aaaj-12-2019-4359.
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PurposeThis study contributes to the literature on hypocrisy in corporate social responsibility by investigating how organizations adapt their nonfinancial disclosure after a social, environmental or governance scandal.Design/methodology/approachThe present research employs content analysis of nonfinancial disclosures by 11 organizations during a 3-year timespan to investigate how they responded to major scandals in terms of social, environmental and sustainability reporting and a content analysis of independent counter accounts to detect the presence of views that contrast with the corporate disclosure and suggest hypocritical behaviors.FindingsFour patterns in the adaptation of reporting – genuine, allusive, evasive, indifferent – emerge from information collected on scandals and socially responsible actions. The type of scandal and cultural factors can influence the response to a scandal, as environmental and social scandal can attract more scrutiny than financial scandals. Companies exposed to environmental and social scandals are more likely to disclose information about the scandal and receive more coverage by external parties in the form of counter accounts.Originality/valueUsing a theoretical framework based on legitimacy theory and organizational hypocrisy, the present research contributes to the investigation of the adaptation of reporting when a scandal occurs and during its aftermath.
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Fiandrino, Simona, Donatella Busso, and Demetris Vrontis. "Sustainable responsible conduct beyond the boundaries of compliance." British Food Journal 121, no. 5 (April 25, 2019): 1035–49. http://dx.doi.org/10.1108/bfj-03-2019-0182.
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Purpose The purpose of this paper is to investigate whether Italian listed companies within the food and beverage (F&B) industry adopt sustainable responsible conduct beyond the boundaries of compliance and which industry-specific matters the companies address as core to their business within a regulatory setting of sustainability disclosure. Design/methodology/approach This study develops a multiple case study of the five Italian listed companies in the F&B industry and employs a content analysis on their sustainability reports. Findings This study reveals a policies–practices decoupling along with a means–ends decoupling that jeopardises the commitment to sustainability. The results show a reasonable level of compliance, but companies are at an early stage of coherent and practical application. Practical implications This study offers practical avenues for companies, regulators and policy makers. Companies in the F&B industry are guided towards the learning process to shape sustainable, responsible practices at the core of their business, as this study provides a replicable assessment of F&B sustainability issues. Regulators and policy makers are called to monitor the concrete implementation of sustainability issues and improve the understanding of the sustainability agenda to overcome the misalignments that companies are currently facing. Originality/value This study provides fertile ground for assessing the degree of maturity in favour of sustainable responsible conduct within the F&B industry and shows the obstacles to this commitment in the mandatory setting of sustainability disclosure.
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Speakman, Erica. "‘It takes two to tango’: HIV non-disclosure and the neutralization of victimhood*." International Review of Victimology 25, no. 1 (September 9, 2018): 37–51. http://dx.doi.org/10.1177/0269758018798063.
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There is a rich and fulsome literature on victims and the processes by which certain groups or individuals come to be constructed as victims. Less attention has been paid to the rhetorical moves employed as counter strategies by groups who seek to challenge victim status and the use of the ‘victim’ label for particular groups. Using the debates around the criminalization of HIV non-disclosure as a case study, the aim of this paper is to contribute towards a better understanding of efforts to deny or neutralize victimhood. The paper identifies several strategies utilized by individuals and groups, the object of which is to raise questions about the appropriateness of a criminal response to HIV non-disclosure by constructing those who have had intimate encounters with HIV non-disclosers as equally responsible for their circumstances rather than as victims of non-disclosers.
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Sahakiants, Ihar, and Marion Festing. "Socially Responsible HRM Reporting in Russia: A Modern Practice Embedded in the Past?" Journal of East European Management Studies 25, no. 4 (2020): 648–70. http://dx.doi.org/10.5771/0949-6181-2020-4-648.
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Based on an analysis of CSR/sustainability reports published by Russian companies, we analyse the determinants of socially responsible human resource management (SRHRM) disclosure in Russia. By considering the historical development and contextual specifics of the country, we concentrate on the path dependence perspective. The results of our study not only confirm the expected relationship between the reported founding history before the fall of the Soviet Union and the disclosure of information about social benefits provided to employees, but also deliver evidence that company size is a relevant predictor of SRHRM reporting in Russia. Thus, this study confirms both the path-dependent nature of organisational practices in this country, as disclosed in company reports, and the importance of factors in line with those identified in developed industrialised countries.
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D’Apice, Vincenzo, Giovanni Ferri, and Francesca Lipari. "Sustainable Disclosure Policies and Sustainable Performance of European Listed Companies." Sustainability 12, no. 15 (July 23, 2020): 5920. http://dx.doi.org/10.3390/su12155920.
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Sustainable disclosure has become common for companies to publicly signal their responsible behavior. Our research idea is twofold. First—irrespective of its content—better quality sustainable disclosure should identify more sustainability compliant companies. Second, we propose that those companies should have a more stable—and thus more sustainable—performance. Focusing on the top-capitalized companies of the EU-28 stock exchanges, we assess how GRI sustainable-reporting quality associates with stock-price volatility and distance-to-default. Our results, which resist various robustness checks, confirm that better quality sustainable disclosure couples with more sustainable performance. Thus, pro-disclosure policies could enhance long-term value creation.
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Hossein Rahdari, Amir, and Udo Braendle. "Linguistic perception of corporate responsibility disclosure: the case of Japanese Idemitsu." Social Responsibility Journal 12, no. 2 (June 6, 2016): 335–47. http://dx.doi.org/10.1108/srj-08-2015-0123.
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Purpose This paper aims to examine a case to illustrate the linguistic perception of corporate responsibility disclosures. Design/methodology/approach In this study, a content analysis framework based on fuzzy linguistic variables is proposed to measure the level of sustainable and responsible practices perceived by the stakeholders. A case is examined to illustrate the linguistic perception of corporate responsibility disclosures. Findings The results demonstrated a significant difference between Perception of Disclosure, using linguistic variables and most common sustainability indicators, and a Boolean analysis based on sustainability reporting indicators. The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Research limitations/implications Future studies can evaluate corporate responsibility and sustainability performance using linguistic variables. Practical implications The approach helps companies to better respond to stakeholders’ demands. Social implications The approach helps companies in developing a more robust stakeholder management program and to better respond to stakeholders’ demands. Originality/value Most of the studies on corporate responsibility disclosure analysis have focused on a binary response to the level of disclosure of a certain economic, social, environmental or governance issue; however, how a disclosed item is being perceived by the user has not been taken into consideration.
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al-Kahtani, Faleh Salem. "Current Disclosure and Transparency Practices in Saudi Corporate Governance." Arab Law Quarterly 28, no. 2 (July 10, 2014): 176–92. http://dx.doi.org/10.1163/15730255-12341278.
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This article will investigate the current disclosure and transparency practices in the Saudi corporate governance system. The purpose of this article is to examine whether the disclosure and transparency requirements are satisfied, adequate and respected by the Saudi listed corporations. The disclosure and transparency prerequisites are also measured, and some of the main facets that have been sustained until now by the listed corporations are explored. In particular, a variety of the main disclosure and transparency ideologies that have been violated by some of the listed corporations are provided. In additional, the significance of disclosure and transparency in company annual reports is debated. The Capital Market Authority Board has consequently imposed fines on listed corporations responsible for violations. The Capital Market Authority Board has taken the defamation approach as punishment for such listed corporations.
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Ugwa, Emmanuel, IwasamElemi Agbor, and Aniekan Etokidem. "Factors responsible for disclosure of HIV seropositivity among residents of Cross River State, Nigeria." Indian Journal of Community Medicine 42, no. 3 (2017): 138. http://dx.doi.org/10.4103/ijcm.ijcm_313_15.
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Novelini, Carolina P., and Mariana S. F. A. Fregonesi. "Analysis of information disclosure about social investments by companies that declare themselves socially responsible." Revista de Contabilidade e Organizações 7, no. 17 (July 30, 2013): 85–97. http://dx.doi.org/10.11606/rco.v7i17.56695.
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Giannarakis, Grigoris, George Konteos, Eleni Zafeiriou, and Xanthi Partalidou. "The impact of corporate social responsibility on financial performance." Investment Management and Financial Innovations 13, no. 3 (September 23, 2016): 171–82. http://dx.doi.org/10.21511/imfi.13(3-1).2016.03.
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This study investigates whether corporate social responsibility (CSR) affects the financial performance of the United States (US) companies. In particular, the impact of CSR on financial performance is investigated in terms of involvement in socially responsible initiatives instead of outcome. The Environmental, Social and Governance disclosure score as calculated by Bloomberg is used as a proxy for corporate involvement in socially responsible initiatives. Fixed effects regression is employed to estimate the relationship between the extent of corporate social disclosure (CSD) and financial performance using the data of listed companies on the Standard & Poor’s 500 during the period 2009-2013. The results suggest that the involvement in socially responsible initiatives has a significantly positive effect on financial performance. In addition, the control variables, such as total compensation to directors, CEO duality and women presence on board are statistically significant to financial performance. It is important to incorporate a longer period in order to validate the positive relationship between CSR and financial performance, whilst the sample is focused on large in size US companies. This study chose to approach the topic from a different angle in order to provide an alternate perspective on this issue taking into account the involvement of socially responsible initiatives via CSD. Keywords: corporate social responsibility, disclosure, financial performance. JEL Classification: M140, M410, Q00
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Peng, Qing, Xuesong Tang, and Yuxin Zheng. "The impact of board secretaries’ excess compensation on corporate disclosure quality." Nankai Business Review International 10, no. 2 (June 3, 2019): 306–40. http://dx.doi.org/10.1108/nbri-05-2017-0027.
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Purpose Extensively public concern on “Huge Executive Compensation” makes it urgent to investigate the reasonability of high executive compensation. The purpose of this paper is to explore the effectiveness of compensation contracting based on the specific responsibility of executives. More specifically, this paper is to examine whether high compensation is helpful to mitigate agency problems. Design/methodology/approach Considering that board secretaries of listed companies are responsible for information disclosure in China, this paper examines the effect of board secretaries’ excess compensation on firms’ disclosure quality using listed company data from 2007 to 2015. The first measure of disclosure quality is based on the disclosure violation behavior of firms, and the second is KV value that represents the extent to which the investors relay on the stock trading volume. To provide additional confidence that the findings are robust, this paper further conducts two indirect tests based on rumors and cost of equity capital. Findings The results show that board secretaries’ excess compensation is negatively associated with the probability of information disclosure violation and also negatively associated with firms’ KV value, suggesting firms that pay high compensation to their information providers are more likely to provide high-quality disclosures. Besides, this paper further finds that board secretaries’ excess compensation is negatively related to the incidence of rumors, the number of rumors incurred or the cost of equity capital. Research limitations/implications Overall, the findings provide support to the efficient contracting of executive compensation, which implies that highly paid board secretaries would be better information providers than those poorly paid. Practical implications This paper provides empirical evidence that firms’ disclosure quality can be improved by modifying the compensation contract of information providers. This may indicate a new way to improve the quality of disclosures, so as to mitigate the agency problem. Social implications In spite of the public criticism on executive excess compensation, the high compensation is not always a signal of manipulation, collusion and self-interest. It also can be a signal of individual talents and great efforts. Board secretaries are worth to be highly paid if they can improve firms’ disclosures, thereby reducing the incidence of rumors and reducing the cost of equity capital. Originality/value This paper is the first research to examine the effectiveness of compensation contracting based on information providers’ disclosure responsibility in the Chinese context. It documents a positive relation between board secretaries’ excess compensation and corporate disclosure quality.
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Garde Sánchez, Raquel, Manuel Pedro Rodríguez Bolívar, and Antonio M. López Hernández. "Perceptions of stakeholder pressure for supply-chain social responsibility and information disclosure by state-owned enterprises." International Journal of Logistics Management 28, no. 4 (November 13, 2017): 1027–53. http://dx.doi.org/10.1108/ijlm-05-2016-0118.
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Purpose The purpose of this paper is to analyse the influence of perceptions of pressure from stakeholders on the managers of state-owned enterprises (SOEs) regarding the need to implement socially responsible policies in the supply chain and to disclose corporate social responsibility (CSR) information. The authors also analyse the benefits perceived by public managers from applying CSR in the supply chain and from the greater disclosure of CSR information. Design/methodology/approach A structured questionnaire was developed, based on a set of items related to aspects of CSR, and taking into account previous research in this field. The authors also propose a theoretical model with which to analyse relations among the variables studied. This model was verified using structural equation modelling. Findings The results obtained are consistent with the proposed model and show that stakeholder pressure has a direct influence on the CSR policies applied by public managers regarding suppliers and information disclosure. The authors also find that public managers believe that applying socially responsible policies in their dealings with suppliers will benefit their business. Originality/value Although the question of CSR has been widely debated in the context of private business, very little research has addressed this question in the public sphere, especially in that of SOEs, regarding the practice of socially responsible management with suppliers. Aspects of social responsibility towards suppliers are of considerable importance and some complexity, particularly in public enterprises, which are sometimes the main or only consumer. A better understanding of the connections between these constructs will allow corporate decision makers, particularly those in public companies, to devise appropriate strategies for social responsibility in the supply chain and for the disclosure of CSR information, and thus incorporate stakeholders’ expectations into the design of these strategies.
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De la Cuesta-González, Marta, and Eva Pardo. "Corporate tax disclosure on a CSR basis: a new reporting framework in the post-BEPS era." Accounting, Auditing & Accountability Journal 32, no. 7 (September 16, 2019): 2167–92. http://dx.doi.org/10.1108/aaaj-12-2017-3282.
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Purpose The purpose of this paper is to explore the emerging discourse on corporate taxation from a corporate social responsibility perspective to develop a consensual definition of corporate tax responsibility (CTR) and to identify a set of indicators that firms should publicly communicate to their stakeholders as an accountability mechanism. Design/methodology/approach Data were obtained from semi-structured interviews with representatives of stakeholders closely related to taxation: tax authorities, companies, NGOs, tax advisors and academics. Based on a discourse analysis approach, data were coded and analyzed using computer-assisted qualitative data analysis software. Findings CTR is defined as the set of tax-related practices and policies that allow companies to pay a fair share of taxes as a function of the generated value in each jurisdiction in which they operate and to then publicly disclose them. Disclosure should cover disaggregated quantitative data and information on practices and policies. Originality/value Despite the wealth of research on sustainability reporting and increasing public awareness of tax aggressiveness and disclosure, academic research has not explored tax-responsible reporting. Moreover, no consensual definition of CTR has been formulated, and no indicators to properly account for responsible taxation have been identified. This paper contributes to filling these gaps by providing rich interview evidence regarding the nature of the emerging discourse on CTR reporting and a set of material indicators for CTR disclosure. This paper encourages researchers to foster the development of social accountability by engaging in future empirical studies of CTR.
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Rossi, Matteo, Giuseppe Festa, Salim Chouaibi, Monica Fait, and Armando Papa. "The effects of business ethics and corporate social responsibility on intellectual capital voluntary disclosure." Journal of Intellectual Capital 22, no. 7 (March 9, 2021): 1–23. http://dx.doi.org/10.1108/jic-08-2020-0287.
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PurposeThis study aims to examine the potential effect that business ethics (BE) in general and corporate social responsibility (CSR) more specifically can exert on the voluntary disclosure (VD) of intellectual capital (IC) for the ethically most engaged firms in the world.Design/methodology/approachThe research design is based on an inductive approach. As part of the global quantitative investigation, the authors have analyzed the impact of BE and CSR on the transparent communication of the IC. The data under analysis have been investigated using multiple linear regression.FindingsBased on a sample of 83 enterprises emerging as the most ethical companies in the world, the results have revealed that the adoption of ethical and socially responsible approach is positively associated with the extent of VD about IC. This finding may help attenuating the asymmetry of information and the conflict of interest potentially arising with corporate partners. Hence, IC-VD may stand as an evidence of ethical and socially responsible behaviors.Practical implicationsGlobal and national regulators and policymakers can be involved by these results when setting social reporting standards because they suggest that institutional and/or cultural factors affect top management's social reporting behavior in the publication of the IC information.Social implicationsDirect and indirect stakeholders, if supported by ethical and socially responsible behaviors of the company, could assess more in detail the quality of the disclosed information concerning the IC.Originality/valueMost of the studies that have been conducted in this field have examined the effect of BE and CSR on the firm's overall transparency, neglecting their potential effect on IC disclosure. This study is designed to fill in this gap through testing the impact of ethical and socially responsible approaches specifically on IC-VD.
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Mynhardt, Henry, Inna Makarenko, and Alex Plastun. "Market efficiency of traditional stock market indices and social responsible indices: the role of sustainability reporting." Investment Management and Financial Innovations 14, no. 2 (June 2, 2017): 94–106. http://dx.doi.org/10.21511/imfi.14(2).2017.09.
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Corporate social responsibility, disclosed in sustainability reporting, influences the financial performance of companies. As a result, traditional stock market indices (TI) are expanded with the social responsible stock market indices (SRI). The aim of this study was to establish whether there are any differences in the behavior of the TI and SRI. To do this, the authors analyzed their efficiency. They used R/S analysis to calculate the Hurst exponent as a measure of persistence (long-term memory property). The presence of persistence was evidence in favor of less efficiency. According to empirical results, SRI has lower efficiency, in particular the Dow Jones Sustainability Index. Lower efficiency was also observed in the emerging markets with a responsible investment segment, compared to the traditional stock market indices. Further standardization and a common methodological approach to corporate sustainability reporting disclosure are proposed.
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Tista, Komang Rimba Rainugraha, and I. G. A. M. Asri Dwija Putri. "Faktor - Faktor yang Mempengaruhi Luas Pengungkapan Corporate Social Responsibility." E-Jurnal Akuntansi 30, no. 11 (November 28, 2020): 2737. http://dx.doi.org/10.24843/eja.2020.v30.i11.p03.
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Disclosure of corporate social responsibility becomes important for stakeholders to see whether the company has been responsible for the negative impacts arising from its activities. This research was conducted to empirically examine the effect of profitability, market capitalization, and public share ownership on the broad disclosure of corporate social responsibility of plantation companies listed on the Indonesia Stock Exchange 2014-2018. This research was conducted on all plantation companies listed on the Indonesia Stock Exchange 2014-2018. The number of observations obtained was 54 with a purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis found that profitability has a positive effect on ??CSR disclosure, market capitalization has a positive effect on ??CSR disclosure, and public share ownership has no effect on ??CSR disclosure.
Keywords: Profitability; Market Capitalization; Public Share Ownership; Corporate Social Responsibility Disclosure.
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Madiba, Sphiwe, and Mathildah Mokgatle. "Fear of stigma, beliefs, and knowledge about HIV are barriers to early access to HIV testing and disclosure for perinatally infected children and adolescents in rural communities in South Africa." South African Family Practice 59, no. 3 (October 31, 2017): 37. http://dx.doi.org/10.4102/safp.v59i5.4608.
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Background: The majority of HIV-infected children in resource-limited countries are not aware of their HIV status because of the various reasons responsible for the delay in seeking HIV testing for children. The aim of the study was to determine the prevalence and barriers to testing and disclosing the HIV status of children aged between 5 and 18 years.
Methods: This was a cross-sectional survey involving 405 caregivers of HIV perinatally infected children receiving anti-retroviral treatment (ART) in primary health care facilities in a rural district of Mpumalanga province in South Africa.
Results: The prevalence of disclosure was 27%, and disclosure was done to promote adherence (26%) or because it was the child’s right to know his/her status (43%). Children’s age was significantly associated with disclosure (AOR = 2.81, p < 0.000, CI 1.64–4.81). Concerns that children were too young and would not understand the implications of HIV diagnosis (74.5%) or would not keep the diagnosis secret (7%) were reasons for non-disclosure. Over half of the caregivers intended to disclose status when the child was aged between 12 and 15 years. In response to children’s questions about medication, caregivers substituted HIV with other less stigmatising conditions (32%).
Conclusion: The prevalence of disclosure was low and delayed till the child was above 10 years of age. The main barrier to disclosure was fear of stigma, or fears of the child telling others about their HIV status with consequences of stigma. The need for guidelines to provide caregivers with disclosure skills, to overcome the barriers that prevent disclosure, is crucial.
(Full text of the research articles are available online at www.medpharm.tandfonline.com/ojfp)
S Afr Fam Pract 2017; DOI: 10.1080/20786190.2017.1329489
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McGraw, Deven, and Carolyn Petersen. "From Commercialization to Accountability: Responsible Health Data Collection, Use, and Disclosure for the 21st Century." Applied Clinical Informatics 11, no. 02 (March 2020): 366–73. http://dx.doi.org/10.1055/s-0040-1710392.
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Mason, Jordan. "Confessional Approach to Disclosure of Medical Error." Christian bioethics: Non-Ecumenical Studies in Medical Morality 27, no. 2 (June 8, 2021): 203–22. http://dx.doi.org/10.1093/cb/cbab006.
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Abstract Recent literature on the ethics of medical error disclosure acknowledges the feelings of injustice, confusion, and grief patients and their families experience as a result of medical error. Substantially less literature acknowledges the emotional and relational discomfort of the physicians responsible or suggests a meaningful way forward. To address these concerns more fully, I propose a model of medical error disclosure that mirrors the theological and sacramental technique of confession. I use Aquinas’ description of moral acts to show that all medical errors are evil, and some accidental medical errors constitute venial sins; all sin and evil should be confessed. As Aquinas urges confession for sins, here I argue that confession is necessary to restore physicians to the community and to provide a sense of absolution. Even mistakes for which physicians are not morally culpable ought to be confessed in order to heal the physician–patient relationship and to address feelings of professional distress. This paper utilizes an Episcopal theology of confession that affirms verbal admission and responsibility-taking as freeing and relationally restoring acts, arguing that a confessional stance toward medical error both leads to better outcomes in physician–patient relationships and is more compassionate toward physicians who err.
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García-Sánchez, Isabel-María, Nicola Raimo, and Filippo Vitolla. "Are Environmentally Innovative Companies Inclined towards Integrated Environmental Disclosure Policies?" Administrative Sciences 11, no. 1 (March 15, 2021): 29. http://dx.doi.org/10.3390/admsci11010029.
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In recent years, the correct representation of environmental performance has become increasingly important. In light of this, in the academic field, numerous researchers have examined the level and quality of environmental disclosure. However, in the context of studies relating to the determinants of environmental disclosure, little attention has been paid to the role of environmental innovation. This study, in the context of voluntary disclosure theory, aims to fill this important gap through the analysis of the impact of environmental innovation on the level of integrated environmental information disclosed by companies and the analysis of environmental performance as a mediating factor in this relationship. The results show a positive relationship between environmental innovation and integrated environmental disclosure. In addition, they show that environmental performance represents a mediating factor in this relationship. However, complementary analyses show that responsible firms adopt silent strategies in their environmental integrated disclosure policies in order to limit the knowledge by external users of the different environmental actions implemented.
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Ching, Hong Yuh, Thiago Toste, and Renan Tardelli. "A Reference Model of Sustainability Disclosure based on four Sustainability Stock Indexes." Journal of Management Research 8, no. 4 (September 21, 2016): 44. http://dx.doi.org/10.5296/jmr.v8i4.9786.
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The study proposes to develop a reference model of sustainability disclosure based on the models and requirements of four sustainability indexes - Dow Jones Sustainability Index, Corporate Sustainability Index ISE, Frankfurt STOXX and Financial Times FTSE ESG. The approach employed to develop the model is a qualitative analysis of the complementarity among the Stock indexes above mentioned alongside a literature review on sustainability disclosure frameworks. There is no consensus around what should be measured and how. Yet, there is no study in the literature that has ever discussed the models of the sustainability stock indexes and the respective data required in each one of them or compared these models and their requirements. The present study attempts to fulfill this gap by examining the initiatives and requirements of four prominent sustainability indexes. This study contributes to the sustainability responsible investment literature. The inclusion of a firm in a sustainability index can be perceived as a positive signal by investors and this can be explained by signaling theory. This analysis can help investors and/or socially responsible fund managers to screen the stocks against this reference model and determine those firms that are more adherent to it.
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Viljoen, C., B. W. Bruwer, and Z. Enslin. "Determinants of enhanced risk disclosure of JSE Top 40 Companies: the board risk committee composition, frequency of meetings and the chief risk officer." Southern African Business Review 20, no. 1 (March 27, 2019): 208–35. http://dx.doi.org/10.25159/1998-8125/6050.
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Risk disclosure practices have received increasing attention in the wake of the 2008 global financial crisis. This study investigated possible determinants relating to the composition of the board committee responsible for risk management, the frequency of board risk committee meetings and whether the company employs a chief risk officer, which could manifest in an enhanced level of risk-related disclosure. Based on the possible determinants identified in the literature, nine hypotheses were developed in order to investigate which of these determinants relate to an enhanced level of risk disclosure by the selected companies. The first required integrated reports of non-financial companies in the Top 40 index of the JSE Securities Exchange were investigated in this study. Regarding one area of investigation, namely the level of risk management disclosure, it was found that the disclosure of companies whose risk committee met more frequently and the disclosure of companies that employed a chief risk officer, were of a relatively higher standard. With regard to the other area of investigation, namely the level of risk identification and mitigation disclosure, no clearly significant determinant of enhanced disclosure was identified.
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Chen, Jason, and Jennifer Chen. "Does managerial ability affect the quality of environmental financial disclosure?" Sustainability Accounting, Management and Policy Journal 11, no. 6 (October 16, 2019): 1055–73. http://dx.doi.org/10.1108/sampj-09-2018-0248.
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Purpose The purpose of this paper is to determine whether managerial ability affects the quality of corporate environmental financial disclosures. Design/methodology/approach Regression analysis is used to examine the association between managerial ability and the quality of corporate environmental financial disclosures. Findings The results of primary empirical tests find a negative association between projection errors of corporate environmental capital expenditures and managerial ability. Overall results suggest that (1) managers appear to be equally capable of making relatively accurate projections of total corporate capital expenditures, and (2) managers with higher managerial ability are capable of estimating the projection amounts that appear to be significant, yet do not deviate substantially to what they intend to spend in the subsequent year(s) for legitimation purposes. Research limitations/implications The data collected and analyzed include only publicly traded companies in the environmentally sensitive industries in the USA; therefore, the results should not be generalized to non-US listed, private and non-publicly traded businesses. Practical implications Results of this study provide practical implications for stakeholders in their decision-making. For instance, understanding how different levels of managerial ability affect corporate environmental disclosures quality assists the board of directors in their evaluations of the performance of current top management. Furthermore, when contemplating new laws, governmental agencies and legislators can consider how managerial ability might affect the likelihood of environmentally sensitive businesses to comply with full disclosure and other reporting requirements. Social implications Information regarding top management’s ability to carry out socially acceptable environmental practices is very valuable for investors who are interested in socially responsible and green investing. Originality/value This study contributes to and links between two research streams: managerial ability in management literature and environmental financial disclosure literature. This is the first study that empirically tests whether the managerial ability is a determinant of the quality of corporate environmental financial disclosures.
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Gelmini, Lorenzo, and Paola Vola. "Integrated reporting and environmental disclosure: Is natural capital neglected?" Corporate Ownership and Control 18, no. 2 (2021): 131–39. http://dx.doi.org/10.22495/cocv18i2art10.
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We have entered a new geologic era, the Anthropocene, also defined as the Age of Humans, in which humans are doubtless responsible for ensuring sustainable development. Further research is required to assess actions carried out by business organizations with reference to environment preservation. Our paper contributes to the academic discussion on the role of integrated reporting with a focus on natural capital. We propose to investigate whether and how companies report about natural capital in their integrated reports (IR), in the domain of South Africa. In our study, we investigate the type of information and its positioning in the IR and, notably, in the business model (BM). Our paper provides many contributions to literature. First, it exposes the extent and type of information that can be provided on natural capital through IR. Moreover, the paper contributes to the debate about the efficacy of IR to really enhance sustainability practises
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Sulistyaguna, Bela, Yuli Chomsatu Samrotun, and Endang Masitoh Wahyuningsih. "Determinants of Corporate Social Responsibility Disclosure in Indonesia." Jurnal Ilmiah Akuntansi Universitas Pamulang 9, no. 1 (March 31, 2021): 42. http://dx.doi.org/10.32493/jiaup.v9i1.6081.
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ABSTRACTCorporate social responsibility is the company’s obligation to the stakeholders to be seen as a responsible business entity. The purpose of this research was to analyze the influence of company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership on the corporate social responsibility disclosure. Analysis of data using multiple linear regression method with SPSS 22.0 for mac. The sample consists of companies listed on the Indonesia Stock Exchange (IDX) and disclosed the Global Reporting Initiative (GRI) sustainability reports from 2013 to 2018. The final sample of this research was 18 companies that obtained by purposive sampling. The results of the research showed that, simultaneously, company size, company age, industry type, liquidity, profitability, leverage, board of directors, board of commissioners, audit committee, and public ownership have an influence on the corporate social responsibility disclosure. Partially, the results showed that liquidity and leverage have an influence on corporate social responsibility disclosure. Meanwhile, company size, company age, industry type, profitability, board of director, board of commissioner, audit committee, and public ownership has no influence on corporate social responsibility disclosure
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Wasara, Tafadzwa Mark, and Fortune Ganda. "The Relationship between Corporate Sustainability Disclosure and Firm Financial Performance in Johannesburg Stock Exchange (JSE) Listed Mining Companies." Sustainability 11, no. 16 (August 20, 2019): 4496. http://dx.doi.org/10.3390/su11164496.
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Whether corporate sustainability disclosure (CSD) affects profitability remains indistinct to many firms. This paper examines the relationship between corporate sustainability disclosure and return on investment. The sample of this study consisted of ten Johannesburg Stock Exchange (JSE)-listed mining companies, and the data was extracted from sustainability reports for a period of five years from 2010 to 2014. In this regard, data collection was undertaken by the adoption of a content analysis approach. A multi-regression analysis was used to analyze the relationship between environmental disclosure and return on investment. The same statistical mechanism was employed to determine the association involving social disclosure and return on investment. Results show that there is a negative relationship between environmental disclosure and return on investment. On the other hand, the research reveals that there is also a positive association between social disclosure and return on investment. This implies that an increase in corporate reporting of social issues results in heightened financial performance through an increase in return on investment. This study recommends the adoption of corporate social disclosure as it will encourage firms to be socially responsible, while also generating financial benefits. Further studies can be conducted about the change from voluntary corporate social disclosure to mandatory disclosure.