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Abstract

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Meditari Accountancy Research, vol. 27 no. 4
Type: Research Article
ISSN: 2049-372X

Content available

Abstract

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Pacific Accounting Review, vol. 31 no. 3
Type: Research Article
ISSN: 0114-0582

Article
Publication date: 7 November 2016

Sabrina Chong, Irshad Ali and Sumit K. Lodhia

The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the…

Abstract

Purpose

The purpose of this paper is to introduce a model to assess web-based corporate social responsibility (CSR) disclosure prominence and use this model to explore the prominence of CSR disclosures of listed New Zealand (NZ) companies.

Design/methodology/approach

A CSR Disclosure Prominence Indicator Model was constructed using five key elements that include the dissemination medium, accessibility, location, content variety and extent of CSR disclosures. The websites of 65 of the largest listed NZ companies from 11 industry groupings were explored through this model.

Findings

A significant proportion (81.5 per cent) of listed NZ companies in the sample were utilising their websites for communicating CSR information to stakeholders. The CSR Disclosure Prominence Indicator Model revealed that companies that have CSR-related disclosures on their websites used multiple dissemination media and locations to enhance prominence of such disclosures. CSR commentary on the webpage was the most prominent dissemination medium due to its ease of accessibility, with a separate CSR webpage being the most prominent location. Environmental performance and society-related issues received the most prominent emphasis. Although companies from “sensitive” industry sectors appeared to disclose their CSR information more prominently, those from “less sensitive” industries also attempted to make their CSR disclosure more prominent and noticeable through strategic placement and through the extent of disclosure.

Research limitations/implications

The paper highlights the importance of managing web-based CSR disclosure prominence, thereby highlighting its significance in communication of CSR information.

Practical implications

Prominently placed CSR disclosures could be a significant platform for companies to strategically manage their image and identity. The CSR Disclosure Prominence Indicator Model could be utilised by companies to effectively assess and manage the prominence of CSR disclosures on their websites for more effective communication with stakeholders.

Originality/value

The paper complements earlier studies on CSR disclosures by constructing and applying a model to assess the prominence of web-based CSR disclosures.

Details

Pacific Accounting Review, vol. 28 no. 4
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 18 March 2019

Amanpreet Kaur and Sumit K. Lodhia

This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.

1643

Abstract

Purpose

This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.

Design/methodology/approach

Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils.

Findings

The findings of this study suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and an unwillingness to engage.

Research limitations/implications

The study adds to the limited literature on stakeholder engagement in sustainability reporting specifically and on sustainability accounting and reporting in public sector organisations (PSOs) more generally.

Practical implications

This research provides practical guidance to government authorities on the challenges that need to be addressed to enable an effective stakeholder engagement process for sustainability reporting.

Social implications

Stakeholders have a critical role in holding organisations accountable and research into their engagement with these organisations has societal benefits.

Originality/value

This research while focused on the Australian context has international relevance as it provides unique insights into the stakeholder engagement process. The implications of this research apply to not just PSOs but also corporations that are grappling with the (difficult) process of effective engagement with stakeholders.

Details

Pacific Accounting Review, vol. 31 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 January 2006

Sumit K. Lodhia

This study seeks the views of environmental and communication managers in three mining companies on the use of the world wide web for environmental communication.

910

Abstract

Purpose

This study seeks the views of environmental and communication managers in three mining companies on the use of the world wide web for environmental communication.

Design/methodology/approach

Interviews were utilised to gather data for this research.

Findings

Prior literature on web‐based environmental communication has a primary emphasis on the content of environmental disclosure on web sites. It is highlighted in this paper that one must move beyond merely analysing web sites for environmental information in order to gain an in‐depth understanding of the practice of web‐based environmental communication.

Research limitations/implications

Very few studies to date have sought the opinions of corporate executives on the web‐based environmental communication practice of their companies and this study addresses this gap in the literature.

Practical implications

This study obtains “first hand knowledge” of web‐based environmental communication in Australia's minerals industry through its interviews.

Originality/value

The study provides an in‐depth understanding of current web‐based environmental communication practices in an environmentally sensitive industry and suggests that both technical and socio‐political factors impact current practices. This has implications for the choice of theoretical perspectives for analysing web‐based environmental communication practices.

Details

Journal of Accounting & Organizational Change, vol. 2 no. 1
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 8 April 2014

Amanpreet Kaur and Sumit K. Lodhia

– This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils.

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Abstract

Purpose

This study aims to examine the state and extent of disclosures on stakeholder engagement in sustainability reporting in Australian local councils.

Design/methodology/approach

Content analysis was used to analyse 23 sustainability/state of environment/annual reports out of a total of 563 local councils (city, shire, district, borough and regional) in Australia for the year 2009-2010 – those found to be using stakeholder engagement in the development of sustainability reports. A stakeholder engagement index was developed on the basis of the literature review to examine the extent of disclosures on stakeholder engagement.

Findings

This study identifies: the Australian local councils that are engaging with their stakeholders in the development of sustainability reports; key stakeholders for sustainability reports; extent of engagement; media and approaches used for engagement; and difficulties in the engagement process. The results suggest that stakeholder engagement is an essential component in the development of sustainability reporting as it informs reporters of material concerns, issues and aspirations of key stakeholders.

Research limitations/implications

The focus of this paper is the state of disclosures on stakeholder engagement in sustainability reporting. The findings of the paper are limited to only one level of governance of the public sector, that is, local councils.

Originality/value

International standards such as Global Reporting Initiative and AccountAbility (AA) 1000 have signified the role of stakeholder engagement in the development of sustainability reports. However, there has been a little research that demonstrates whether or not organisations engage with their stakeholders for reporting purposes. This paper provides evidence of stakeholder engagement in sustainability reporting in Australian local councils.

Details

Pacific Accounting Review, vol. 26 no. 1/2
Type: Research Article
ISSN: 0114-0582

Keywords

Article
Publication date: 1 June 2004

Sumit K. Lodhia and Roger L. Burritt

Adoption of new public sector management (NPM) is commonplace in both developed and emerging economies. One premise of NPM is that an effective accountability mechanism is…

3471

Abstract

Adoption of new public sector management (NPM) is commonplace in both developed and emerging economies. One premise of NPM is that an effective accountability mechanism is in place. It is argued here that where bad management and corruption are present, this fundamental accountability mechanism may fail for two reasons. These are considered further through the situation existing in Fiji in relation to problems experienced at the National Bank of Fiji (NBF). The demise of the NBF provides an example of a country where NPM has been introduced, where poor management and corruption are entrenched and where accountability has not worked because parties do not provide a proper account of their actions. This scandal illustrates the need for proponents of NPM to consider the context into which the system is being fitted, such as poor management, the extent of corruption and presence of political favours, when considering the net benefits likely to arise from its introduction.

Details

International Journal of Public Sector Management, vol. 17 no. 4
Type: Research Article
ISSN: 0951-3558

Keywords

Book part
Publication date: 22 August 2017

Amanpreet Kaur and Sumit K. Lodhia

This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils. The…

Abstract

This chapter aims to determine the extent of stakeholder engagement in the sustainability accounting and reporting process in three Australian local councils. The frameworks of Arnstein (1969) and Friedman and Miles (2006) and the case study methodology are used to assess the stakeholder engagement practices of three best practice Australian local councils. The findings highlight the existence of five levels of stakeholder engagement ranging from informing to empowering. However, the extent of stakeholder engagement varied depending on the nature and purpose of engagement. This study adds to the limited literature on stakeholder engagement in sustainability accounting and reporting, especially in a public sector context. This study provides practical insights into engagement with stakeholders and is useful to both organizations and their stakeholders. Although focused on a public sector and Australian context, the findings of this study have implications for stakeholder engagement in various local and global contexts.

Details

Modern Organisational Governance
Type: Book
ISBN: 978-1-78714-695-2

Keywords

Content available
Article
Publication date: 8 April 2014

Charl de Villiers and Chris van Staden

1227

Abstract

Details

Pacific Accounting Review, vol. 26 no. 1/2
Type: Research Article
ISSN: 0114-0582

Content available
Book part
Publication date: 22 August 2017

Abstract

Details

Modern Organisational Governance
Type: Book
ISBN: 978-1-78714-695-2

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