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Article
Publication date: 21 August 2019

Nicolas Garcia-Torea, Carlos Larrinaga and Mercedes Luque-Vílchez

This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the…

Abstract

Purpose

This paper aims to document and discuss the involvement of a group of Spanish academics in the process of social and environmental reporting regulation to reflect on the role of accounting academics in regulatory processes.

Design/methodology/approach

The paper describes the long-standing engagement of a group of Spanish scholars in social and environmental reporting regulation, with a particular focus on the transposition of the EU Directive 2014/95/EU on non-financial information to the Spanish legislation.

Findings

Despite failures and mistakes in the engagement history of those scholars with different regulatory processes, academics problematized social and environmental reporting regulation, bridged the gap between regulation and practice, and facilitated the debate about social and environmental reporting. This long-term and collective engagement generated the intellectual capital that allowed researchers to provide their perspectives when the Spanish political process was ripe to move such regulation in a progressive direction.

Practical implications

The paper remarks two important aspects that, according to the reported experience, are required for academics to engage in social and environmental reporting regulation: developing long-standing research projects that enable the accumulation of intellectual capital to effectively intervene in regulatory processes when the opportunity arises; and nurturing epistemic communities seeking to promote corporate accountability was fundamental to circulate ideas and foster the connection between academics and policymakers. This long-term and collective perspective is at odds with current forms of research assessment.

Social implications

Academics have a responsibility to intervene in regulatory processes to increase corporate transparency.

Originality/value

The experience reported is unique and the authors have first-hand information. It spans through two decades and extracts some conclusions that could feed further discussions about engagement and, hopefully, encourage scholars to develop significant research projects.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

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Article
Publication date: 20 August 2021

Nicola Raimo, Elbano de Nuccio and Filippo Vitolla

In recent years, integrated reporting has emerged as a tool to provide environmental information in an interconnected way. However, in the academic literature, the amount…

Abstract

Purpose

In recent years, integrated reporting has emerged as a tool to provide environmental information in an interconnected way. However, in the academic literature, the amount of environmental information contained in integrated reports has never been analysed. This study, through the stakeholder-agency theory, aims to fill this important gap by examining the impact of the corporate governance mechanisms on the level of environmental information disseminated by the firms through integrated reports.

Design/methodology/approach

A manual content analysis based on an environmental disclosure index consisting of 30 items was performed to measure the amount of environmental information. In addition, a regression analysis was performed on a sample of 129 international firms to examine the impact of the corporate governance mechanisms on the level of environmental information disseminated through integrated reports.

Findings

The results show a positive effect of the board size, board gender diversity and corporate social responsibility committee existence on the level of environmental disclosure. Furthermore, they show a non-significant impact of board independence.

Originality/value

This study enriches the literature in several ways. First, it extends the field of application of the stakeholder-agency theory. Second, this study extends the analysis of environmental disclosure to another document – the integrated report – still unexplored by academic literature. Finally, it shed light on the determinants of environmental disclosure.

Details

Measuring Business Excellence, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-3047

Keywords

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