Search results

1 – 5 of 5
To view the access options for this content please click here
Article
Publication date: 15 May 2018

Aparna Bhatia and Siya Tuli

This paper aims to investigate and compare the sustainability reporting practices of companies in developing nations (BRIC) with those in the developed economies (the UK…

Abstract

Purpose

This paper aims to investigate and compare the sustainability reporting practices of companies in developing nations (BRIC) with those in the developed economies (the UK and USA) as per GRI framework.

Design/methodology/approach

Content analysis has been applied on a sample of 232 companies listed on the Stock Exchanges of developing and developed countries (Brazil – BOVESPA index, 39 companies; Russia – RTS index, 21 companies; India – SENSEX, 17 companies; China – SSE 50, 19 companies; the USA – NASDAQ 100 and Amex major market index, 58 companies and the UK – FTSE100, 78 companies). It uses descriptive statistics and independent sample t-test to identify significant comparisons.

Findings

The findings of this paper suggest that developing nations are providing more information on sustainability practices as compared to the companies in the developed nations. Overall mean disclosure score of developing countries is 59.04 per cent followed by that of the developed countries at 36.47 per cent. The result of independent sample t-test shows these differences significant at 1 per cent level.

Practical implications

The results of the current paper implicate that the corporate managers of the developing nations should prefer rational and purposive reporting. They should work on the quality of reporting rather than just filling pages because social and environmental issues are more gross in the developing nations as compared to the developed countries.

Originality/value

Developing and developed nations jointly use the scarce resources and provide output to the world, thereby raising sustenance issues. However, not even a single study was found while reviewing the literature that studied and compared the sustainability reporting practices of these countries.

Details

Journal of Global Responsibility, vol. 9 no. 2
Type: Research Article
ISSN: 2041-2568

Keywords

To view the access options for this content please click here
Article
Publication date: 8 May 2017

Aparna Bhatia and Siya Tuli

This paper aims to examine the relationship between sustainability reporting by companies and selected corporate specific attributes. It also highlights that the scope of…

Abstract

Purpose

This paper aims to examine the relationship between sustainability reporting by companies and selected corporate specific attributes. It also highlights that the scope of sustainability reporting differs from company to company and industry to industry.

Design/methodology/approach

Methodology is based on content analysis of 158 Indian companies selected from BSE 200. It uses multiple regression analysis to identify significant corporate attributes.

Findings

The analysis in this study reveals that companies with large size, older age, having multinational operations and belonging to Software, IT and ITES and Oil and Gas industry have significant sustainability disclosure. However, company’s profits, leverage, growth and advertising intensity are negatively related with the extent of sustainability disclosure. Other variables are found to be insignificant.

Research limitations/implications

As content analysis technique has been used for gathering sustainability information, subjective judgment involved in identifying and classifying the nature of reported sustainability information cannot be ruled out.

Practical/implications

This study adds to the growing literature on international sustainability disclosure practices and their determinants. Hence, it has its implications for a number of interested groups as investors, accounting bodies, regulatory authorities, companies, government, stock exchanges, general public, academicians and researchers.

Originality/value

As an emerging trend, there are few empirical studies exploring the determinants of sustainability reporting. To the best of the authors’ knowledge, this paper covers the impact of large number of corporate attributes in wholesome.

Details

International Journal of Law and Management, vol. 59 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

To view the access options for this content please click here
Article
Publication date: 9 July 2018

Aparna Bhatia and Siya Tuli

This paper aims to investigate and compare the sustainability reporting practices of companies in the two most successful Western economies, the USA and the UK, as per…

Abstract

Purpose

This paper aims to investigate and compare the sustainability reporting practices of companies in the two most successful Western economies, the USA and the UK, as per Global reporting initiative framework.

Design/methodology/approach

Content analysis has been applied on a sample of 136 companies listed on the Stock Exchanges of the USA and the UK (USA – NASDAQ 100, 100 companies and Amex major market index, 20 companies; UK – FTSE 100, 100 companies). It uses descriptive statistics and independent sample t-test to identify significant comparisons.

Findings

The findings of the study suggest that the level of sustainability reporting is almost similar in the USA and the UK. It is somewhat low in both the countries. Overall mean disclosure score is 39.1 per cent in case of the USA followed by UK with 34.5 per cent. The result of independent sample t-test shows that these differences are not significant.

Practical implications

Sustenance is not a grave issue in both the USA and the UK. Thus, sustainability reporting is a voluntary practice in both these countries. Even then these countries are fostering in the field of sustenance and sensitizing the developing nations towards its need and relevance. The present study would provide developing countries a base and understanding of need based rules for moving on the path of sustenance.

Originality/value

The USA and the UK are the two most successful Western economies. However, not even a single study was found while reviewing the literature that studied and compared the sustainability reporting practices of these two leading developed countries.

Details

International Journal of Law and Management, vol. 60 no. 4
Type: Research Article
ISSN: 1754-243X

Keywords

To view the access options for this content please click here
Article
Publication date: 8 August 2016

Michael J. Tumbare and Peter Makwarimba

The purpose of this paper is to communicate and share experiences with other dam designers, operators and maintenance officers arising from the rehabilitation of the…

Abstract

Purpose

The purpose of this paper is to communicate and share experiences with other dam designers, operators and maintenance officers arising from the rehabilitation of the Osborne Dam outlets, pursuant to informing future dam outlet designs and rehabilitation of similar dam outlets.

Design/methodology/approach

This paper documents and utilizes actual events that occurred before and during the rehabilitation of the outlets. Some solutions applied were unique, with resultant innovative engineering designs being decided on site. Realizing that a descriptive research format would best serve the sharing of experiences of the outlets’ rehabilitation, the case study approach was selected. Before commencement of the rehabilitation works, the different operational problems that had been identified, photographed and documented by the dam’s operating staff were verified by the dam owner’s engineers, technicians and consultants. Visual and photographic verification was done using divers for areas under water. Literature review was conducted so as to learn from solutions employed elsewhere. A physical model of the solution considered the best way to keep the intake tower dry was made and tested.

Findings

The outlets’ rehabilitation works, taking 12 months to complete at a total cost of US$5 million, involved installation of new service gates, replacement of the sleeve valves, refurbishment of the butterfly valves and provision of dewatering pumps.

Originality/value

This paper offers unique experiences and lessons for dam designers and other dam operation and maintenance officers while contributing to the body of knowledge of outlet works rehabilitation.

Details

Structural Survey, vol. 34 no. 4/5
Type: Research Article
ISSN: 0263-080X

Keywords

To view the access options for this content please click here
Article
Publication date: 17 August 2021

Kwame Oduro Amoako, Isaac Oduro Amoako, James Tuffour and Emmanuel Opoku Marfo

Using a subsidiary of a multinational mining company in Ghana as a case, the purpose of this study is to examine the formal and informal forms and channels of…

Abstract

Purpose

Using a subsidiary of a multinational mining company in Ghana as a case, the purpose of this study is to examine the formal and informal forms and channels of sustainability reporting in the emerging economy’s context.

Design/methodology/approach

Semi-structured interviews were conducted amongst managers and employees of the mining company and members of their host community. Based on the interview themes, archival data were extracted from the 2020 Integrated Annual Report of the case company to corroborate the results from the interviews.

Findings

The authors found that most of the stakeholders from the host community interviewed were not aware and, to an extent, not interested in formal sustainability reports. In place of that, the management of the mining subsidiary uses informal channels of communication, including meetings and durbars, to verbally engage the local community and their representatives on sustainability matters. Whilst the formal sustainability reports met the internal requirements set by the parent company, the informal engagements were critical for gaining external legitimacy from the host community and other interest groups. Hence, the authors argue that mining companies and their subsidiaries, particularly in developing economies, need to consider informal forms of sustainability reporting alongside the formal channels to engage local communities to address sustainability issues and avert disruptions to their operations.

Originality/value

Sustainability reporting studies have focussed mainly on annual reports published in print or corporate websites, ignoring informal forms of sustainability reporting. This study sheds light on the informal forms of sustainability reporting. This is important as formal forms of sustainability reporting may be less useful for engaging local mining communities in developing economy contexts.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

1 – 5 of 5