Journal articles: 'Sustainability reports'

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Simnett, Roger. "Assurance of sustainability reports." Sustainability Accounting, Management and Policy Journal 3, no. 1 (May 11, 2012): 89–98. http://dx.doi.org/10.1108/20408021211223570.

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Miles, Katherine. "Embedding gender in sustainability reports." Sustainability Accounting, Management and Policy Journal 2, no. 1 (August 30, 2011): 139–46. http://dx.doi.org/10.1108/20408021111162164.

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Piechocki, Richard. "Transparency of Annual Sustainability Reports." Corporate Reputation Review 7, no. 2 (July 2004): 107–24. http://dx.doi.org/10.1057/palgrave.crr.1540215.

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Pojasek, Robert B. "Sustainability reports: An alternative view." Environmental Quality Management 18, no. 3 (December 2009): 85–92. http://dx.doi.org/10.1002/tqem.20218.

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Nasiema Kamala, Peter. "Evolution of decision usefulness of sustainability reports." Environmental Economics 7, no. 2 (June 3, 2016): 19–28. http://dx.doi.org/10.21511/ee.07(2).2016.2.

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This paper provides a historical context to sustainability reporting practices of listed companies by tracing their origin and developments to determine whether such developments have resulted in decision useful reports. Using a literature review, this paper highlights the developments in the sustainability reporting practices from the 1960s to date. The findings are interpreted using the lens of legitimacy theory. The findings indicate a dramatic improvement in the decision usefulness of sustainability reports produced by listed companies from the deceptive advertisements by companies in the 1960’s to relevant, reliable, timely, comparable, verifiable and understandable reports in year 2012. The findings further suggest a change in legitimizing strategies from manipulation of the public to an attempt to genuinely educate and inform the public, which confirms the explanatory power of legitimacy theory in explaining voluntary sustainability reporting. This paper makes a number of original contributions to the literature that attempts to explain the motives of sustainabi-lity reporting. First, it is one of the few studies that have employed legitimacy theory to explain the evolution of sustainability reports. Second, it is unique in that it uses legitimacy theory to explain the evolution of decision usefulness of sustainability reports

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Ghosh, Anupam, and Savita Sodhi. "SUSTAINABILITY REPORTS: A THEMATIC ANALYSIS RELATED TO SUSTAINABILITY FACTORS." International Journal of Process Management and Benchmarking 1, no. 1 (2022): 1. http://dx.doi.org/10.1504/ijpmb.2022.10048844.

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Papoutsi, Aikaterini, and ManMohan S. Sodhi. "Does disclosure in sustainability reports indicate actual sustainability performance?" Journal of Cleaner Production 260 (July 2020): 121049. http://dx.doi.org/10.1016/j.jclepro.2020.121049.

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Wallage, Philip. "Assurance on Sustainability Reporting: An Auditor's View." AUDITING: A Journal of Practice & Theory 19, s-1 (October 1, 2000): 53–65. http://dx.doi.org/10.2308/aud.2000.19.s-1.53.

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This article discusses initial experiences with a new assurance service: the verification of sustainability reports providing assertions regarding financial, environmental, and social issues. For illustration purposes, references to the verification of The Shell Report 2000 are made. Because of the new content and format of sustainability reports, established standards for reporting and verification are not yet available. Therefore, applying specifically developed criteria is inevitable. In this article, examples and characteristics of criteria that are needed to evaluate management assertions regarding sustainability are described. Furthermore, verification procedures that can be used and the content and design of a conclusion on a sustainabilty audit are described. It can be concluded that the verification of sustainability reports is a very challenging assurance service for financial auditors. Academics should be challenged as well, because of the need for further research in this area.

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Oliveira, Lídia, Lúcia Lima Rodrigues, and Russell Craig. "Intellectual capital reporting in sustainability reports." Journal of Intellectual Capital 11, no. 4 (October 19, 2010): 575–94. http://dx.doi.org/10.1108/14691931011085696.

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Schaffhauser-Linzatti, Michaela Maria, and Stefan F. Ossmann. "Sustainability in higher education’s annual reports." International Journal of Sustainability in Higher Education 19, no. 2 (February 5, 2018): 233–48. http://dx.doi.org/10.1108/ijshe-05-2016-0093.

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Purpose Higher education institutions are regarded as forerunners and pioneers of sustainability. However, it is to question whether they actually fulfill their role model function. This paper aims to reveal whether selected universities in Australia and Austria meet the reporting expectations about their activities on sustainability in very heterogeneous environments. Design/methodology/approach Annual reports of selected universities in Australia and Austria are screened by the qualitative text analysis suggested by Mayring to identify their information policy on sustainability. Following the standard definitions, sustainability comprises economic, environmental and social aspects as main categories, which are supplemented further by specifically adapted eight subcategories. Findings The results reveal that the universities concentrate on economic information, preferably on accounting, whereas social aspects are of second importance. Environmental activities that essentially shape the image of sustainability for the majority of the stakeholders are mostly unattended. Research limitations/implications For further research, the authors suggest analyzing the reports of additional countries to get a bigger picture on the role of sustainability information in university reporting. Possible limitations are because of language use and time requirements, as each report must be encoded manually. Practical implications The results reveal the gaps that standard setters should fill by enforcing sustainability content in universities’ reports. Originality/value This paper is the first to analyze the annual reports of international universities in respect to sustainability. Hereby, we further fill a gap by applying a qualitative text analysis on the basis of individually derived categories to reveal the sustainability aspects more precisely.

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Sassen, Remmer, and Leyla Azizi. "Assessing sustainability reports of US universities." International Journal of Sustainability in Higher Education 19, no. 7 (November 5, 2018): 1158–84. http://dx.doi.org/10.1108/ijshe-06-2016-0114.

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Purpose The purpose of this study is to assess sustainability reports of US universities to provide findings on the relative importance of disclosure topics. Design/methodology/approach The authors conducted content analysis by using a specific university-oriented catalogue of indicators to cover the specific sustainability-related aspects of this sector. Findings Sustainability reporting by universities is still in its early stages. The findings show a clear focus on the environmental dimension, whereas the university and the economic dimensions see lower levels of reporting. The social dimension is rarely addressed. Research limitations/implications Future research could use the results of this study as a basis for investigating stakeholder expectations towards universities’ sustainability reporting and developing university-specific sustainability reporting standards. Practical implications The results could be used to improve universities’ sustainability reporting, as “good” practices are now readily available. Social implications The level of reporting on the social dimension is very low. Therefore, developing political incentives to improve universities’ social performance might be of interest. Originality/value The investigated setting is unique and contributes several findings in a less-researched area along with several practical, social and research implications.

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Stenton, Ian. "Improving sustainability reporting in annual reports." British Journal of Healthcare Management 25, no. 4 (April 2019): 1–3. http://dx.doi.org/10.12968/bjhc.2019.0039.

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Truant, Elisa, Laura Corazza, and Simone Scagnelli. "Sustainability and Risk Disclosure: An Exploratory Study on Sustainability Reports." Sustainability 9, no. 4 (April 18, 2017): 636. http://dx.doi.org/10.3390/su9040636.

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Amoako, Kwame Oduro, Beverley R. Lord, and Keith Dixon. "Sustainability reporting." Meditari Accountancy Research 25, no. 2 (June 5, 2017): 186–215. http://dx.doi.org/10.1108/medar-02-2016-0020.

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Purpose Sustainability reporting serves as a means of communication between corporations and their stakeholders on sustainability issues. This study aims to identify and account for the contents of sustainability reporting communicated through the websites of the plants in five continents of the same multinational mining corporation. Design/methodology/approach This study uses data published by Newmont Mining Corporation. The corporation has regional headquarters in five continents: Africa, Asia, Australia and North America and South America. The data were drawn from the websites of the five plants adjacent to those regional headquarters. Economic, environmental and social aspects of sustainability as reported by each plant were identified; to do so, a disclosure analysis based on the elements of the Global Reporting Initiative and the United Nations Division for Sustainability Development was used. These aspects were then compared and contrasted to highlight if, and to what extent, institutional isomorphism influences variations in sustainability disclosures among plants compared with the parent company. Findings It was found that most of the reporting about sustainability matters comprises narratives; there were also a few physical measures but very little financial information. Notwithstanding that the websites of all five plants used similar headings, the contents of reports differed. The reports from the plants in Australia, South America and Africa were more comprehensive than those from the plants in Asia and North America. The authors attribute these differences to institutionalisation of location-specific characteristics, including management discretion, legislation and societal pressures influencing sustainability reporting. The authors argue that managers responsible for preparing sustainability reports and who work essentially as sustainability accountants should develop templates and measures to raise the standard and comprehensiveness of reports for improved communication, information and behaviour. Originality/value Extant studies on sustainability reporting have focused mainly on comparisons between sustainability reports published by different corporations or sustainability reports published in different years by the same corporation. The authors believe that this is one of the first studies to have examined differences in sustainability information published by different subsidiaries within the same large corporation and the first to show how concurrent disclosures can differ.

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Demirel, Burcu, and Murat Erdogan. "Corporate Sustainability Reporting in the BIST Sustainability Index." International Journal of Business and Social Research 6, no. 10 (November 20, 2016): 21. http://dx.doi.org/10.18533/ijbsr.v6i10.999.

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<p>In recent years, there is a growing focus on corporate operations especially since the publication of the first environmental reports in 1989. Companies have started to publish information about its environmental, social and sustainability policies. The study examines the sustainability reporting elements of Borsa Istanbul Sustainability Index (BIST) in Turkey and to evaluate which elements is most vital in this context. This study will begin with the sustainability reporting that will be examined under the roof of corporation sustainability and end with the examination of sustainability reports of 15 firms, which are included in the BIST Sustainability Index in Turkey, and a content analysis. The reports of companies under study were taken from special web site and GRI (Global Reporting Initiative) database of companies. Being the first study in examining the sustainability report of companies in BIST Sustainability Index, it is expected to contribute in literature about sustainability reporting recently started to gain importance in Turkey. Overall our findings suggest that the sustainability index established in Turkey is still in development stage, but the enterprises in the endeavor are working day by day to develop the sustainability qualities.</p>

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Rudyanto, Astrid. "IS MANDATORY SUSTAINABILITY REPORT STILL BENEFICIAL?" Jurnal Akuntansi dan Keuangan Indonesia 18, no. 2 (December 31, 2021): 148–67. http://dx.doi.org/10.21002/jaki.2021.08.

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The latest regulations in Indonesia (SEOJK No 16/SEOJK.04/2021) have required public companies to make a sustainability report every year in order to increase sustainable investment. Prior to this regulation, several public companies had made sustainability reports and received benefits of sustainability report. This makes issuers ask whether after being obligated, public companies still get the benefits that have been obtained from voluntary sustainability reports and under what conditions the mandatory sustainability reports are beneficial for public companies. This study answers the public companies' doubts by conducting a systematic literature review on research on mandatory and voluntary sustainability reports in Q1 and Q2 journals from 2008-2018. Before answering the issuers' doubts, this study explains the reasons why issuers make voluntary sustainability reports and the benefits derived from voluntary sustainability reports. After that, based on previous research, this study explains whether the benefits obtained from voluntary sustainability reports can still be obtained in mandatory sustainability reports. This study found that sustainability reports were made because of the desire to benefit from these reports initiated by company leaders coupled with institutional pressure. The benefits of voluntary sustainability reports are the positive perception of shareholders and increased concern for the company's sustainability. Mandatory sustainability reports can still provide some (though not all) of the same benefits as voluntary sustainability reports. In addition, the sustainability report must be able to cover the weaknesses of the voluntary sustainability report with the condition that there is strict legal coercion, strict supervision, and the addition of an obligation to audit sustainability information which is strengthened by market demands to make a sustainability report. Therefore, the Indonesian government must pay attention to these conditions for this regulation to be implemented properly.

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Kocamiş, Tuğçe Uzun, and Gülçin Yildirim. "Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index." European Journal of Economics and Business Studies 6, no. 1 (December 1, 2016): 41. http://dx.doi.org/10.26417/ejes.v6i1.p41-51.

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Sustainability reporting is a responsibility practice that towards sustainable development goals as related to corporate performance measurement, explaining and being accountable to internal and external stakeholders. Non-financial information relating to operating activities can be disclosed through sustainability reports. Sustainability reporting is a vital step of managing change towards a sustainable global economy—one that combines long-term profitability with environmental care and social justice. Sustainability reports developed using the GRI Reporting Framework covers results and consequences the emerged in the context of organization's commitments, strategy and management approach during the reporting period. Through the Global Reporting Initiative (GRI) Sustainability Reporting Framework, the GRI works to increase the transparency and exchange of sustainability-related information. The Borsa Istanbul Sustainability Index, published since 2014 is an important development for the business in Turkey which is aimed sustainable development. Sustainability reports have been prepared on a voluntary basis in Turkey and in many countries. In line with global developments the number of business is increasing who prefer to explain activities of economic, environmental and social dimensions through corporate sustainability reports in Turkey as well. This study conceptually reviews sustainability reporting and its benefits for the business. In order to see the effectiveness of the sustainability reports, sustainability reports of business in the BIST sustainability index will be subjected to content analysis basis GRI Reporting Principles on voluntary basis.

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Ovelar-Fernandez, Walter Daniel. "Analysis of Sustainability Reports of Paraguayan Organizations." Revista Internacional de Investigación en Ciencias Sociales 15, no. 2 (December 30, 2019): 161–83. http://dx.doi.org/10.18004/riics.2019.diciembre.161-183.

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Freundlieb, Michael, and Frank Teuteberg. "Augmented Sustainability Reports: A Design Science Approach." AIS Transactions on Human-Computer Interaction 4, no. 4 (December 31, 2012): 230–47. http://dx.doi.org/10.17705/1thci.00048.

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Simnett, Roger, Ann Vanstraelen, and Wai Fong Chua. "Assurance on Sustainability Reports: An International Comparison." Accounting Review 84, no. 3 (May 1, 2009): 937–67. http://dx.doi.org/10.2308/accr.2009.84.3.937.

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ABSTRACT: Globally, companies increasingly publish separate general purpose, nonfinancial (sustainability) reports. Some of these are independently assured and assurers may or may not be from the auditing profession. We seek to understand this emerging voluntary assurance market. Using a sample of 2,113 companies (from 31 countries) that produced sustainability reports between 2002–2004, we use sequential logit analysis to identify the factors associated with the decision to voluntarily purchase assurance and the choice of assurance provider. We hypothesize that a company's need to enhance credibility through assurance and choice of assurance provider will be a function of company-, industry-, and country-related factors. Our results support the argument that companies seeking to enhance the credibility of their reports and build their corporate reputation are more likely to have their sustainability reports assured, although it does not matter whether the assurance provider comes from the auditing profession. We also find that companies operating in stakeholder-orientated countries are more likely to choose the auditing profession as an assurer.

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Del Bello, Adele. "Intangibles and sustainability in local government reports." Journal of Intellectual Capital 7, no. 4 (October 2006): 440–56. http://dx.doi.org/10.1108/14691930610709103.

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Beske, Felix, Ellen Haustein, and Peter C. Lorson. "Materiality analysis in sustainability and integrated reports." Sustainability Accounting, Management and Policy Journal 11, no. 1 (January 6, 2020): 162–86. http://dx.doi.org/10.1108/sampj-12-2018-0343.

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Purpose This paper aims to assess the disclosure on materiality analysis in sustainability and integrated reports through the lenses of legitimacy and stakeholder theory. The following three research questions are addressed: to what extent do companies report on their materiality analysis, what are the methods used for the analysis of the stakeholders and their topics/aspects and is there a higher disclosure of information of materiality assessment because of G4. Design/methodology/approach The paper uses an archival research approach and deploys content analysis. Thus, a binary disclosure index was developed that indicates whether materiality related information are mentioned and explained in detail. The sample contains 132 reports from 33 companies of the German 110 HDAX stock market index between 2014 and 2017. Findings The paper reveals that materiality analysis is a growing phenomenon. Nevertheless, companies disclose only a small amount of related information and fail to explain the methods for the stakeholder and topics/aspects identification. Thus, the underlying processes to define the report content remains unclear. Through the lenses of legitimacy theory, the study indicates that materiality analysis can strategically be misused to define report content without considering the interests of legitimized stakeholder groups and thus, does not improve the reports to those groups. Practical implications Managers are urged to regard the importance of reporting about ongoing materiality assessments, as otherwise, concerns about the overall reliability of the information presented may arise. Social implications Poor reporting about materiality assessments might lead to potential conflicts with stakeholders that do see their important topics not sufficiently reflected in the sustainability or integrated report. Originality/value This study contributes to the literature regarding materiality in sustainability and integrated reporting and uses the assumptions of disclosure theories to evaluate the disclosure of a specific disclosure item.

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Lodhia, Sumit. "Why Do Companies Not Produce Sustainability Reports?" Social and Environmental Accountability Journal 34, no. 2 (May 4, 2014): 124. http://dx.doi.org/10.1080/0969160x.2014.938483.

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Adhariani, Desi, and Elda du Toit. "Readability of sustainability reports: evidence from Indonesia." Journal of Accounting in Emerging Economies 10, no. 4 (September 7, 2020): 621–36. http://dx.doi.org/10.1108/jaee-10-2019-0194.

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PurposeThis study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa Keuangan [OJK]), has issued regulation POJK 51/2017 concerning the implementation of sustainable finance, which requires public companies to prepare sustainability reports—either stand-alone reports or parts of annual reports. Until 2017, only 30% of the top public companies in terms of market capitalisation issued the required report. Companies' decisions to provide the report stem from the greater visibility and access to resources that flow from additional narratives. However, the usefulness of such a report can be questioned.Design/methodology/approachWe used several linguistic techniques (Flesch Reading Ease [FRE], Flesch–Kincaid, and Gunning Fog measures) to evaluate the readability of sustainability reports. The analysis was performed using a software application called “Readability Studio 2015.”FindingsWe found the reports to have a low level of readability. This means that the information provided in the disclosures are very difficult to decipher and understand by the targeted users. Considering the similar levels of report readability in companies across industries, we observe a pattern of isomorphism in the way companies have implemented the same format and language construct in disclosing their sustainability information. They might apply the myth that complex language attracts investors or impresses others.Research limitations/implicationsThe techniques to measure readability that we use might not capture the whole dimensions of readability and understandability, especially in the non-English language.Practical implicationsThe results from this study can be used as evaluation tools for companies and regulators in preparing more intelligible and readable sustainability reports, as mandated by POJK 51/2017.Social implicationsSustainability reports act as a medium of accountability for a company's sustainable production and operations. Their usefulness for investors and other users often depends on the readability of the information.Originality/valueThe readability of sustainability reports in the context of Indonesia as an emerging market has not been comprehensively investigated in previous research. This study is among the first of its kind to support the quality enhancement of the reports.

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Egan, Matthew. "Sense-Making Resource Efficiency Through “Sustainability” Reports." Journal of Business Ethics 154, no. 3 (January 21, 2017): 797–812. http://dx.doi.org/10.1007/s10551-017-3445-2.

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Nurim, Yavida, and Eka Noor Asmara. "Industry Characteristics and Patterns of Sustainability Reports." Indonesian Journal of Sustainability Accounting and Management 3, no. 2 (December 7, 2019): 174. http://dx.doi.org/10.28992/ijsam.v3i2.87.

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Since 2002, the Indonesian Government has encouraged listed and unlisted companies to disclose sustainability reports comprised of three performance indicators—economic, environmental, and social—as Global Reporting Initiatives (GRI) guidance. The main issue is that different industry characteristics have different orientations of sustainability reporting because of the differences between their main stakeholders. In fact, several GRI criteria do not match every industry characteristic. For example, banking does not report on materials, emissions, or pollution as part of their environmental performance. This research aims to identify the patterns of sustainability reporting from 2015 to 2016, based on industry characteristics. The study compares environmental and social performance reporting patterns of the manufacturing and financial sectors. Results show that manufacturers are more concerned with environmental performance while the financial sector is more concerned with social performance. This evidence contributes to the stakeholder theory and efforts in sustainability report modelling.

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Stubbs, Wendy, Colin Higgins, and Markus Milne. "Why Do Companies Not Produce Sustainability Reports?" Business Strategy and the Environment 22, no. 7 (November 12, 2012): 456–70. http://dx.doi.org/10.1002/bse.1756.

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Anunciação, Pedro Fernandes, Duarte Xara Brasil, Jane A. Marques, Agatha Peres Nunes Matias, and Camila Pires Garcia. "Sustainability Reporting." International Journal of Sustainable Economies Management 5, no. 4 (October 2016): 10–24. http://dx.doi.org/10.4018/ijsem.2016100102.

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Environmental, social and economic disasters became sustainability a central topic in global agenda during the twentieth century. It generates more society's awareness regarding environmental problems and companies concerns on the topic, causing the inclusion of sustainability issues as one of the priorities in their strategic plans. Organizations' components of sustainability have been created with different focus and priorities, it originated significant differences in how organizations approach sustainability in terms of objectives, policies and initiatives chosen (EIRIS, 2012). Sustainable reports publications have been the main communication vehicle of organization approaches. This study aims, through an exploratory approach, to understand sustainability metrics adopted in organizational environment and to analyze how the top ten Brazilian and Portuguese companies – listed on the BOVESPA and EURONEXT Lisbon – internalize sustainability practices and utilize their sustainability reports as a marketing tool.

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Widodo, Okta Agil. "PRAKTEK PENGUNGKAPAN SUSTAINABILITY REPORT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA." Journal Competency of Business 3, no. 1 (July 1, 2019): 51–64. http://dx.doi.org/10.47200/jcob.v3i1.669.

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This study aimed to analyze the influence of the characteristics of the company and corporate governance disclosure of sustainability reports. Methods of sampling in this study using purposive sampling method in banking companiesin Indonesia Stock Exchange (IDX) during the years 2013-2017. As many as 34 companies are used as the population in the study produced 28 companies that the research sample. This research uses multiple regression. The result showed that the result of this study that significant profitability on the disclosure of sustainability reports, liquidity is not significant to the disclosure of sustainability reports, leverage is not significant to the disclosure of sustainability reports, activity ratio is not significant to the disclosure of sustainability reports, audit committee significant to the disclosure of sustainability reports, board directors significant to the disclosure of sustainability reports, governance committee significant to the disclosure of sustainability reports and firm size is not significant to the disclosure of sustainability reports.

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Landrum, Nancy E., and Brian Ohsowski. "Identifying Worldviews on Corporate Sustainability: A Content Analysis of Corporate Sustainability Reports." Business Strategy and the Environment 27, no. 1 (November 15, 2017): 128–51. http://dx.doi.org/10.1002/bse.1989.

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Diouf, Dominique, and Olivier Boiral. "The quality of sustainability reports and impression management." Accounting, Auditing & Accountability Journal 30, no. 3 (March 20, 2017): 643–67. http://dx.doi.org/10.1108/aaaj-04-2015-2044.

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Purpose The purpose of this research is to analyze the perceptions of stakeholders – more specifically, socially responsible investment (SRI) practitioners – of the quality of sustainability reports using the Global Reporting Initiative (GRI) framework. Design/methodology/approach This paper is based on 33 semi-structured interviews carried out with different stakeholders and experts (e.g. consultants, fund managers, analysts, consultants) in the field of SRI in Canada. Findings The perceptions of SRI practitioners shed more light on the elastic and uncertain application of the GRI principles in determining the quality of sustainability reports. Their perceptions tend to support the argument that sustainability reports reflect the impression management strategies used by companies to highlight the positive aspects of their sustainability performance and to obfuscate negative outcomes. Originality/value First, undertake empirical research on stakeholders’ perceptions – which have been largely overlooked – of the quality of sustainability reports. Second, shed new light on the impression management strategies used in sustainability reporting. Third, show the reflexivity and the degree of skepticism of practitioners with regard to the reliability of information on sustainability performance.

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Chairina, Chairina, and Bambang Tjahjadi. "Green Governance and Sustainability Report Quality: The Moderating Role of Sustainability Commitment in ASEAN Countries." Economies 11, no. 1 (January 12, 2023): 27. http://dx.doi.org/10.3390/economies11010027.

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This study aims to examine the role of green governance in the quality of sustainability reports. We also examine the moderating role of sustainability commitment between green governance and the quality of sustainability reports. This research is a quantitative study by using unbalanced data panels. The study retrieves the samples from the companies listed on the ASEAN Stock Exchange that published sustainability reports from 2015 to 2019. The research finding shows that the board’s independence, board diversity, and sustainability commitment are significantly associated with the quality sustainability reports. Moreover, the board size indicates a low effect on the reliability and the chief sustainability officer on the conciseness of sustainability reports. Meanwhile, it has not been possible to prove that the presence of sustainability committee can lead effect on the report quality. The sustainability commitment also moderates female directors and the quality of sustainability reports. Other findings are obtained from the company’s characteristics where company size and type of industry are positively correlated with the quality of sustainability reports. This study has several limitations. First, some companies that are under observation spend money on social costs, but the amounts are not clearly disclosed. Second, this research only focuses on three quality aspects: conciseness, clarity, and reliability. These research findings contribute to the following scopes. First, how green governance and commitment to sustainability help improve the quality of corporate reporting. Second, the investors should invest in companies that apply good green governance and sustainability commitment. Third, companies with strong commitments to sustainability and good corporate governance are competitive resources that support businesses in growing, attracting more investment, and earning stakeholders’ trust. Lastly, this research also contributes to the agency and the resource-based view theories related to the green governance and the sustainability reports’ quality of ASEAN countries.

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Feliyanti, Cindy. "ANALISIS PENILAIAN MATERIALITAS LAPORAN KEBERLANJUTAN PADA 15 PERUSAHAAN MULTIFINANCE." Jurnal Akuntansi 11, no. 1 (February 28, 2022): 40–52. http://dx.doi.org/10.46806/ja.v11i1.814.

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The background is materiality which is emphazised in the report guidelines in order to improve the quality of sustainability reports. Related to the company’s social, economic, and environmental issues. The lack of research discussing the materiality analysis of sustainability repoerts, prompted the authors to raise issue about the definition of materiality, stakeholder engagement, and identification of key materiality issues. This study aims to determine the practice of materiality assessment in sustainability reports in current financing services. Using stakeholder theory, legitimacy theory, and sustainability reporting standards. Taking 12 qualitative studies on materiality and non-materiality, and 7 quantitative studies on CSR. This research method is qualitative with a research design that examines the materiality aspect of sustainability reports reported by 15 companies in the financing services sub-sector. 4 companies provided an explanation of how materiality was defined, while the other companies only developed their own approach without GRI guidelines. And only 2 companies provided detailed information of stakeholder engagement. And 3 companies that convey the main materiality problems indicated. Therefore, there is still a lack of uniformity in sustainability reports related to materiality assessment, lack of completeness and transparency in Indonesia, especially for companies in the financing services sub-sector.

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Brown, Veena Looknanan, and Mark J. Kohlbeck. "Providing Assurance for Sustainability Reports: An Instructional Case." Issues in Accounting Education 32, no. 3 (September 1, 2016): 95–102. http://dx.doi.org/10.2308/iace-51582.

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ABSTRACT Due to increased interest in sustainability from non-governmental organizations (NGO), investors, and other stakeholders, many companies prepare sustainability reports, sometimes with third-party assurance as to the veracity of their claims. This instructional case provides a challenging and enriching experience for students in which the provision of assurance services on nonfinancial sustainability reporting is addressed. The case involves determining the procedures necessary to provide assurance on a sustainability report where procedures are non-standard and may vary substantially from client to client. To arrive at a solution, students are required to familiarize themselves with sustainability reporting in general and use judgment in deciding the most appropriate type of assurance and related procedures to provide. Students are also asked to discuss a number of related topics including the need for assurance in this area and auditor independence issues. This instructional resource provides students with an opportunity to gain an understanding of sustainability reporting and assurance. The case is appropriate for upper-division undergraduate and graduate auditing courses in which assurance services other than audits are discussed and can be assigned on an individual or group basis for out-of-class preparation, followed by in-class discussion.

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Soleha, Nurhayati, and Rita Rosiana. "Exploring Sustainability Reports in The Indonesian Palm Oil Industry." Journal of Applied Business, Taxation and Economics Research 1, no. 1 (October 1, 2021): 77–94. http://dx.doi.org/10.54408/jabter.v1i1.23.

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The purpose of this study is to assess the quality and maturity of sustainability reports of palm oil companies listed on the Indonesia Stock Exchange (IDX). The findings indicate that there are few differences in the maturity levels of palm oil companies in implementing sustainability reporting based on GRI standards and the maturity sustainability reporting at a moderate level of relevant information. The majority of disclosure of sustainability reports is general disclosures and less present in economic and environmental disclosures. Companies need to improve the quality of their sustainability reporting and strengthen the validity of the measurement. Sustainability reports have the potential to improve the sustainability agenda by allowing management and shareholders to make more informed decisions about sustainability initiatives.

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Guix, Mireia, Xavier Font, and Maria Jesus Bonilla-Priego. "Materiality: stakeholder accountability choices in hotels’ sustainability reports." International Journal of Contemporary Hospitality Management 31, no. 6 (June 10, 2019): 2321–38. http://dx.doi.org/10.1108/ijchm-05-2018-0366.

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Purpose This paper aims to examine the choices made by the hotel industry about what to include, and who to be accountable to, in their sustainability reports; a process defined as materiality assessment. Design/methodology/approach The paper is based on the findings of semi-structured interviews with eight sustainability managers (from eight of the world’s 50 largest hotel groups) to explore their understanding of, and use of, materiality and any barriers to its uptake and eight industry sustainability experts to assess the general industry-wide application of materiality. Findings Sustainability managers from large hotel groups are evasive when disclosing their materiality criteria, their decision-making processes and how they aggregate stakeholder feedback; they limit their disclosure to the reporting process. Sustainability managers are disempowered, with limited resources, time, knowledge and skills to apply to materiality assessment. Experts confirm that hotel groups are unsystematic and opaque about their decision-making and how they control their materiality assessments. Practical implications Materiality assessment is concealed from the public and may be constructed around business imperatives with high managerial capture. The hospitality industry needs to improve its sustainability reporting by examining how it defines and applies materiality and by addressing the barriers identified, if it is to demonstrate an enduring commitment to sustainability and organisational legitimacy. Originality/value This study addresses the limited knowledge of how hotel groups undertake materiality assessments. It identifies gaps in the conception and application of materiality by pinpointing barriers to its uptake and recommending areas in need of further research.

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Schoeps, Andreas, and Ingrid Hemmer. "Participation of student authors in reports on sustainability." International Journal of Sustainability in Higher Education 19, no. 2 (February 5, 2018): 249–65. http://dx.doi.org/10.1108/ijshe-08-2016-0155.

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Purpose Since 2012, the University of Eichstaett-Ingolstadt has been publishing an annual report on sustainability as part of its whole institution approach (WIA). This study aims to examine the participation in writing this report as it is experienced by the student stakeholders involved. The overall goal is to gain expertise concerning further improvement of students’ participation in sustainability-related aspects as part of WIAs. Design/methodology/approach The research is based on an explorative, qualitative study conducted at the Roman Catholic University of Eichstaett-Ingolstadt. Students who have been involved in writing the university’s report on sustainability were interviewed, using in-depth, semi-structured interviews. Findings Various categories relevant for a successful participation have been found. Foremost, there are no general barriers seen which are hindering students from participating in writing the reports. Specific students’ motivation can be gained from work-related experiences and sustainability-related university classes. Students perceived the effects of their work as mostly restricted to the university. Their intellectual contribution was regarded as limited owing to structures given and their student worker status. Positive effects included an increased awareness of sustainability-related activities at the university and increased competences regarding research and writing. Suggestions for improvement comprised the instalment of databanks, special sustainability report-writing classes and motivational measures. Originality/value Very few studies have addressed the issue of student participation within the WIAs towards sustainable universities. Students’ involvement in writing university reports on sustainability has so far been neglected. Given this, the study presented provides insight into students’ participation and reveals fields needing further development to ensure successful WIAs.

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Na, Hyung Jong, Kun Chang Lee, Seung Uk Choi, and Seong Tae Kim. "Exploring CEO Messages in Sustainability Management Reports: Applying Sentiment Mining and Sustainability Balanced Scorecard Methods." Sustainability 12, no. 2 (January 13, 2020): 590. http://dx.doi.org/10.3390/su12020590.

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The purpose of this study is to apply a combination of sentiment mining techniques and a sustainability balanced scorecard to CEO messages in sustainability management reports to predict corporate financial ratios. We classify the contents of CEO messages into the six perspectives suggested by the sustainability balanced scorecard (SBSC). From the sentiment mining results, we first document that positive words dominate CEO messages in sustainability management reports. Moreover, words related to the sustainability perspective do not generally exhibit a significant relationship with financial ratios. This finding indicates that CEOs’ messages in sustainability management reports seemingly fail to properly represent the firms’ current financial status. Therefore, the results indicate that a stronger supervisory standard may be required to induce CEO disclosures that are more responsible for sustainable management reports.

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Boiral, Olivier. "Sustainability reports as simulacra? A counter-account of A and A+ GRI reports." Accounting, Auditing & Accountability Journal 26, no. 7 (September 16, 2013): 1036–71. http://dx.doi.org/10.1108/aaaj-04-2012-00998.

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Hamilton, Stephen N., and Richard D. Waters. "Mainstreaming Standardized Sustainability Reporting: Comparing Fortune 50 Corporations’ and U.S. News & World Report’s Top 50 Global Universities’ Sustainability Reports." Sustainability 14, no. 6 (March 15, 2022): 3442. http://dx.doi.org/10.3390/su14063442.

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Research has shown that sustainability reporting can positively influence organizational accountability and transparency. However, little research has been done to compare how sectors present their sustainability efforts. This research uses content analysis to examine how the two sectors leading reporting efforts detail their work. Specifically, sustainability reports published in 2020 were sought from the Fortune 50 and the top 50 institutions from U.S. News & World Report (USNWR)’s Best Global University rankings to examine compliance with the standard reporting frameworks and how the United Nations Sustainable Development Goals were presented. Results suggest Fortune 500 companies and educational institutions did not report sustainability in the same fashion, nor did either grouping follow a standardized reporting framework. For-profit corporations were more likely to publish a stand-alone sustainability report and more likely to address more of the United Nations’ Sustainable Development Goals.

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Dian Pratiwi, Utari, Erwin Saraswati, and Arum Prastiw. "Stock price synchronicity, sustainability reports, and earnings quality." International Journal of Research in Business and Social Science (2147- 4478) 10, no. 1 (February 11, 2021): 139–48. http://dx.doi.org/10.20525/ijrbs.v10i1.988.

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Stock Price Synchronicity is a calculation used to show the proportion of the company's internal and external information accumulated into the stock price. This study aims to examine internal information in the form of sustainability reports and earnings quality on stock price synchronicity. Furthermore, this study also aims to examine the moderating effect of institutional investors as an indicator of sophisticated investors. The population in this study is a go-public manufacturing company on the Indonesia Stock Exchange (BEI). The sample was determined by the purposive sampling method. This research uses multiple regression analysis methods with a panel data form. The results showed that companies with a higher quality of sustainability reports had lower stock price synchronicity and institutional investors did not have a moderating effect in this relationship. The results also show that companies that have higher earnings quality have high stock price synchronicity as well. This relationship changes when the institutional investor moderation variable is added. Companies with higher earnings quality have lower stock price synchronicity values.

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Caliskan, Arzu Ozsozgun, and Emel Esen. "WRITING STYLES OF CEO STATEMENTS IN SUSTAINABILITY REPORTS." Pressacademia 3, no. 1 (June 30, 2017): 1036–42. http://dx.doi.org/10.17261/pressacademia.2018.776.

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Lachuer, Julien, and Jean-Jacques Lilti. "Do Sustainability Reports Make Sense for Asset Selection?" La Responsabilité Sociale de L’entreprise comme système ordonné dans un environnement chaotique 25, no. 2 (May 27, 2021): 88–106. http://dx.doi.org/10.7202/1077786ar.

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The purpose of this article is to determine whether the discourse in sustainability reports and in the CEOs’ opening speech is likely to provide relevant information to asset managers. Our results show that greenwashing and entrenchment strategies from executives are detrimental to the social and financial performance of portfolios. Thus, our study combines lexical analysis with data on financial performance and level of responsibility. The methodology developed enables us to reveal what is not said and to establish a reading grid that limits the risk of informational asymmetry.

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Lubinger, Melanie, Judith Frei, and Dorothea Greiling. "Assessing the materiality of university G4-sustainability reports." Journal of Public Budgeting, Accounting & Financial Management 31, no. 3 (September 2, 2019): 364–91. http://dx.doi.org/10.1108/jpbafm-10-2018-0117.

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Purpose Materiality, as a content-selection principle, is an emerging trend in sustainability reporting for making sustainability reports (SRs) more relevant for stakeholders. The purpose of this paper is to investigate whether materiality matters in the reporting practice of universities which have adopted the Global Reporting Initiative G4 Guidelines. Design/methodology/approach Strategic stakeholder theory and sociological institutionalism serve for deriving conflicting expectations about the compliance of universities with the materiality principle. In the empirical section of this paper, content analyses are conducted on the documented material aspects, followed by a correlation analysis for examining to which extent the identified material aspects are reported in the SRs. Findings Although universities document G4-19 stakeholder-material aspects according to different relevance levels and for internal and external stakeholder groups, the identified material aspects are not appropriately reported in the SRs. The adoption of the materiality principle is a superficial one and therefore more in line with the expectations of sociological institutionalism. Research limitations/implications The main limitation for this study is the small number of university SRs available. The chance to make SRs more relevant by focusing on stakeholder-material aspects is not used. Originality/value This paper reports the first study looking at the compliance between the documented material aspects and the content of SRs in a particular challenging organisational field, the university sector. This paper also adds to the emerging theoretical discussion about the extent universities implement materiality in SRs.

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Leszczynska, Agnieszka. "Towards shareholders' value: an analysis of sustainability reports." Industrial Management & Data Systems 112, no. 6 (June 22, 2012): 911–28. http://dx.doi.org/10.1108/02635571211238518.

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Higgins, Colin, Samuel Tang, and Wendy Stubbs. "On managing hypocrisy: The transparency of sustainability reports." Journal of Business Research 114 (June 2020): 395–407. http://dx.doi.org/10.1016/j.jbusres.2019.08.041.

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Sassen, Remmer, and Leyla Azizi. "Voluntary disclosure of sustainability reports by Canadian universities." Journal of Business Economics 88, no. 1 (June 30, 2017): 97–137. http://dx.doi.org/10.1007/s11573-017-0869-1.

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Berthelot, Sylvie, Michel Coulmont, and Vanessa Serret. "Do Investors Value Sustainability Reports? A Canadian Study." Corporate Social Responsibility and Environmental Management 19, no. 6 (February 5, 2012): 355–63. http://dx.doi.org/10.1002/csr.285.

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Peters, Gary F., and Andrea M. Romi. "The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports." AUDITING: A Journal of Practice & Theory 34, no. 1 (July 1, 2014): 163–98. http://dx.doi.org/10.2308/ajpt-50849.

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SUMMARY This study provides evidence on whether sustainability-oriented corporate governance mechanisms impact the voluntary assurance of corporate sustainability reports. Specifically, we consider the presence and characteristics of environmental committees on the Board of Directors and a Chief Sustainability Officer (CSO) among the management team. When examining assurance services, we make a distinction between those services performed by professional accountants, consultants, and internal auditors. We find that the presence of a CSO is positively associated with corporate sustainability report assurance services, and this association increases when the CSO has sustainability expertise. Supporting the position that some firms establish sustainability-related governance merely to conform to socially desired behavior, we find that only those environmental committees containing directors with related expertise influence the likelihood of adopting sustainability assurance. Presently, environmental committees with greater expertise appear to prefer the higher-quality assurance services of professional accounting firms. Expert CSOs, on the other hand, prefer assurance services from their peers with sustainability expertise, as evidenced by their choice to employ consultants. When analyzing firms' environmental contextual characteristics, we find that firms employing a CSO and exhibiting poor environmental performance, relative to other firms in their industry, prefer to report sustainability results without assurance. While we do find that larger firms in the U.S. are significantly less likely to employ assurance, this result decreases over time. Further, we provide initial evidence that the value-relevance of sustainability assurance is increasing with time.

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Isaksson, Raine, Max Rosvall, Maximilian Espuny, Thais Vieira Nunhes, and Otávio José de Oliveira. "How Is Building Sustainability Understood?—A Study of Research Papers and Sustainability Reports." Sustainability 14, no. 19 (September 29, 2022): 12430. http://dx.doi.org/10.3390/su141912430.

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The global process of providing shelter plays an important role in sustainable development. Buildings are estimated to be responsible for up to 50% of global carbon emissions, which makes building a major issue for climate change. The common saying is that what “we cannot measure, we cannot improve”. This assumes that we know what to measure, which requires that we have a common understanding. The indication is that there could be problems in how we understand building sustainability, which, if true, will reduce change towards sustainable building. The purpose of this paper is to assess how building sustainability is understood in building research and building practice. The research approach is to review how building researchers and building companies have interpreted sustainability in leading articles and in leading sustainability reports. These are assessed by studying how sustainability is described and then in more detail applying two maturity matrices on the articles and the reports. The preliminary results indicate that there could be a major problem in understanding sustainability among both building researchers and building company managers, which could constitute a significant obstacle to improving building sustainability. This might not only be related to building sustainability but could be a general problem.

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Journal articles on the topic 'Sustainability reports'

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