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1 – 10 of 44Sabrina 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 prominence of…
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.
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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.
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.
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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.
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.
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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.
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.
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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 in…
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.
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Amanpreet Kaur and Sumit Lodhia
The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils.
Abstract
Purpose
The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils.
Design/methodology/approach
Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis.
Findings
The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports.
Research limitations/implications
This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils.
Practical implications
This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting.
Social implications
The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities.
Originality/value
Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.
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Irshad Ali, Sumit Lodhia and Anil K. Narayan
This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value.
Abstract
Purpose
This paper aims to investigate the use of legitimacy strategies via the usage of photographic disclosures in sustainability reporting as an attempt towards creating value.
Design/methodology/approach
This study used visual content analysis to identify disclosure trends and value creation themes from sustainability-related photographs in the annual and sustainability reports of Fonterra Co-operative Group over a ten-year period. The findings were interpreted using legitimacy theory.
Findings
The findings show a significant increase in the usage of photographs to legitimise and reinforce the organisation’s sustainability messages. The photographs are dominated by images signalling to stakeholders’ positive sustainability messages, as a systematic method for managing stakeholder expectations to maintain, gain and even repair legitimacy. A majority of photographs have supporting textual narrative, which could be construed as an attempt by the company to make their sustainability messages explicit and provide greater legitimacy of activities and performance with the ultimate aim of enhancing organisational value.
Research limitations/implications
This study contributes towards an in-depth understanding of attempts at seeking legitimacy and creating organisational value through the systematic usage of photographic disclosures in sustainability reporting.
Practical implications
This study has the potential to inform stakeholders on linkages between sustainability photographs, value creation and legitimacy. It can help inform and assist report preparers, designers and users on the potential of photographs as a substantive medium to manage legitimacy in sustainability reporting.
Originality/value
This paper adds to the scant literature on the growing use of photographs as a value adding apparatus in sustainability reporting. This paper also extends the applicability of legitimacy theory to visual disclosure and suggests that legitimacy can be systematically sought to create value.
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