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1 – 2 of 2Ricky Chung, Lyndie Bayne and Jacqueline Louise Birt
The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.
Abstract
Purpose
The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.
Design/methodology/approach
The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.
Findings
The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.
Originality
The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.
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Arosha Adikaram and Ruwaiha Razik
This paper aims to explore the motivations behind women in a developing South Asian country – Sri Lanka – to embark on entrepreneurship in science, technology, engineering and…
Abstract
Purpose
This paper aims to explore the motivations behind women in a developing South Asian country – Sri Lanka – to embark on entrepreneurship in science, technology, engineering and mathematics (STEM) fields, which is a doubly masculine hegemony operating within a culturally nuanced gendered context.
Design/methodology/approach
The study employs a qualitative research approach, conducting in-depth semi-structured interviews with 15 STEM women entrepreneurs, following the theoretical lenses of push and pull motivation theory and gender role theory.
Findings
Although the motivations of STEM women entrepreneurs cannot be exclusively categorized as either push or pull factors, the pull factors had a greater influence on the participants in motivating them to become entrepreneurs. The primary motivators for starting businesses in STEM were: inspiration from something or someone, inner calling, the identification of business opportunities, the need for flexibility, necessity and/or desire to help society. It was often difficult to identify one dominant motivator in many instances, as many factors were interlinked to motivate women to start a business. The study also revealed that gender ideologies could stifle the participants' motivation, while the inner need to break these gender ideologies implicitly stimulated their motivation.
Originality/value
The study contributes to and expands the knowledge of STEM women entrepreneurs in general and to the limited existing knowledge of STEM women entrepreneurs in developing countries specifically. The paper brings contextual novelty as Sri Lanka produces more female STEM graduates than men, which is unique compared to most other parts of the world.
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