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1 – 10 of 222José Venâncio Ferreira Neto, Sônia Maria da Silva Gomes, Adriano Leal Bruni and José Maria Dias Filho
This research investigated the impact that environmental disasters have on the volume of socio-environmental disclosure and investments of Brazilian companies from 1997 to 2012…
Abstract
This research investigated the impact that environmental disasters have on the volume of socio-environmental disclosure and investments of Brazilian companies from 1997 to 2012. News on environmental disasters was collected through a search engine, the companies responsible for the disasters were identified, and the research technique of content analysis was used to analyze the research data, which included the sustainability reports, annual reports, and management reports of the companies responsible, and also of other enterprises belonging to the same economic sector, dating from two years before and two years after the accident. The sentences were categorized according to the methodology used by Deegan, Rankin, and Voght (2000). The Mann–Whitney test was used in order to set the level of socio-environmental disclosure and investment before the occurrence of the accident and then compare it to the level of disclosure and investment after the accident. As a result, it was shown that the companies reported a higher volume of socio-environmental disclosure in the two years after the occurrence of the accidents – with statistical significance of 2.9%. Statistically significant variations of 8.2% and 0.7% were found in the totals of contributions to society and in environmental investments, respectively. On the other hand, there was no statistically significant variation in the internal social indicators. The relevance of this research is the study of events to understand how environmental disasters can influence voluntary disclosure practices of Brazilian companies, through the lens of the legitimacy theory.
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Arline Savage, a.J. Cataldo and Jeff Rowlands
In this chapter, a legitimacy theory framework for corporate environmental disclosure is empirically investigated, using a multi-case research design. Legitimation strategies in…
Abstract
In this chapter, a legitimacy theory framework for corporate environmental disclosure is empirically investigated, using a multi-case research design. Legitimation strategies in the 1991 to 1995 annual reports of two Canadian-owned pulp and paper companies are explored. The findings support legitimacy theory as an explanation for voluntary environmental disclosure in annual reports.
Christina Lyons, Stephen Bradley and David Eaton
This paper provides initial findings from a pilot to introduce graduate mental health workers into primary care, child and adolescent mental health services (CAMHS) across three…
Abstract
This paper provides initial findings from a pilot to introduce graduate mental health workers into primary care, child and adolescent mental health services (CAMHS) across three localities in the north west of England in the UK. The progress of the pilot was monitored by gathering information from students, managers, supervisors and mentors regularly throughout the 12 month period, during which the pilot cohort were being formally trained. The potential of the new role of primary care graduate mental health workers to address problems of volume and access to services, particularly how the role might contribute to developing nonspecialist primary care services, is considered.
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Martin Freedman and A.J. Stagliano
This research investigates whether firms that voluntarily publish environmental reports to supplement their annual financial statements disclose significantly more sustainability…
Abstract
This research investigates whether firms that voluntarily publish environmental reports to supplement their annual financial statements disclose significantly more sustainability data than others. A matched-pair sample of companies, drawn from the EPA’s list of the 500 largest (volumetric basis) U.S. polluters, that published such environmental reports during 2001 or 2002 is used to assess the type and level of non-environmental social accounting disclosures in five different areas: employee safety/health, workforce and supplier diversity, product safety, community involvement, and energy usage. Fifty-two environmental report producers were matched with non-reporters based on total asset size and SIC. Content analysis was used to assess the substance of sample firm reporting. The results show highly significant differences in social accounting reporting, with the environmental report publishers disclosing more sustainability data in a wider range than their matched counterparts.
Manuel Castelo Branco, Teresa Eugénio and João Ribeiro
The purpose of this paper is to examine changes in levels of voluntary environmental disclosures of Cimpor and Secil in response to increased public awareness of its activities…
Abstract
Purpose
The purpose of this paper is to examine changes in levels of voluntary environmental disclosures of Cimpor and Secil in response to increased public awareness of its activities resulting from the co‐incineration controversy in Portugal.
Design/methodology/approach
The annual reports of Cimpor and Secil for the period 1994‐2003 are analysed. The extent of environmental disclosure directly relating to the co‐incineration and the locations of the co‐incineration sites is also assessed.
Findings
Findings suggest that Cimpor used environmental disclosure as a mechanism of managing its legitimacy which was threatened by the co‐incineration controversy. However, the strategy adopted by Cimpor may be described as one of trivializing or skirting the issue, by not directly addressing it. Secil has directly addressed the issue since its inception.
Research limitations/implications
First, only two companies and their reaction to one environmental event are examined. Second, only annual reports are analysed. Third, the content analysis method employed simply quantifies disclosure in annual reports.
Originality/value
The paper adds to the scarce research on environmental disclosure by Portuguese companies by providing new empirical data. It uses legitimacy theory in a situation in which companies are placed in the spotlight and see their legitimacy threatened not because they have done something detrimental to the environment but because the potential for detrimental environmental impacts resulting from their activities became the focus of the public and media attention.
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Laura Corazza, Elisa Truant, Simone Domenico Scagnelli and Chiara Mio
Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's…
Abstract
Purpose
Can sustainability disclosures be a tool for executing image restoration strategies after corporate manslaughter? This is the question explored in this study of Costa Crociere's sustainability reports after the Concordia disaster.
Design/methodology/approach
Merging traditional textual content analysis with visual analysis and supported by machine learning tools, this is a predominantly qualitative study framed by legitimacy theory, image restoration theory and impression management.
Findings
Costa Crociere's voluntary sustainability reporting is strongly influenced by a mix of text and visual signals that distract readers' attention from the disaster. A “nothing really happened” communication strategy pervades the disclosures, with the only rational motivation being to change perceptions and erase memories of this tragic and avoidable event.
Research limitations/implications
Although the analysis covered multiple sources of corporate information, media coverage was not one of them. A more in-depth exploration of sustainability reporting in the cruise industry, including evidence of similar cases, to test impression management theory would be a worthwhile avenue for future research.
Social implications
While Costa Crociere technically followed the customary guidelines of disclosing human resource impacts, there was almost no acknowledgement of the people involved in the accident. Costa Concierevastly understated their responsibility for the accident, did not apologize, and conveyed very little remorse. The majority of disclosures centred on disaster recovery management.
Originality/value
The authors discuss why and how a company can overcome a legitimacy threat by completely freezing its voluntary sustainability reporting, and the authors show how a company can restore its image by minimizing specific aspects of an accident and shifting attention from the human victims to corporate operations. Incorporating image recognition driven by AI models and combining the results with narrative disclosures contributes an innovative and original analysis technique to the field of impression management. In addition, this research also contributes to our knowledge on the cruise industry – a sector currently under scrutiny for its ethical, social and environmental practices.
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José Roberto Díaz-Reza, Jorge Luis García-Alcaraz, Alfonso Jesus Gil-López, Julio Blanco-Fernández and Emilio Jimenez-Macias
The purpose of this paper is to measure the relationships between advanced manufacturing technologies (AMTs) categories (stand-alone, intermediated and integrated systems…
Abstract
Purpose
The purpose of this paper is to measure the relationships between advanced manufacturing technologies (AMTs) categories (stand-alone, intermediated and integrated systems) implementation and design, process and commercial benefits obtained.
Design/methodology/approach
A survey is designed with benefits gained from AMT implementation as well as its categories, which is applied to the maquiladora industry. A structural equation model with data from 383 responses is used to measure the relationship between AMT categories and benefits gained using nine hypotheses that are tested statistically significant using partial least squares. Also, using conditional probabilities, a sensitivity analysis reports how low and high levels from AMT implementation influence on the obtained benefits.
Findings
Integrated systems are the most important AMT for maquiladoras and have the strongest impact on design, processes and commercial benefits.
Research limitations/implications
Data obtained support the model, but results may be different in another industrial sector and countries with different labor culture and technological level.
Practical implications
Managers in maquiladora industry must focus their attention on integrated manufacturing systems, because high implementation levels guarantee the biggest probability to gain benefits in design, production process and commercial.
Originality/value
The relationship between AMT and their benefits has not been measured in depth, and this paper contributes to understand that problem. In addition, this paper is the first to report a sensitivity analysis that enables managers to acknowledge the probability of obtaining certain benefits.
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Martin Freedman and Bikki Jaggi
Carbon dioxide emissions are considered to be one of the main culprits in global warming and the Kyoto Protocol specifically targets reductions in carbon dioxide to reduce global…
Abstract
Carbon dioxide emissions are considered to be one of the main culprits in global warming and the Kyoto Protocol specifically targets reductions in carbon dioxide to reduce global warming. Because the fossil burning electric utility plants are the primary industrial source of carbon dioxide emissions, we examine how effective the U.S. electric utility companies have been in reducing carbon dioxide emissions. We evaluate 1998 carbon dioxide emissions in relation to the emissions of the base year of 1990 set by the Kyoto Protocol. We also examine whether adequate disclosures are being made by the utilities to reflect their pollution performance. The findings show that the total amount of carbon dioxide emissions increased by 35% in 1998 compared to 1990, but on a relative basis, they decreased from 205 to 204lbs/MMBTU. Though we detect some support for a positive association between pollution disclosures and pollution emissions, the electric utilities in general do not disclose much about global warming or carbon dioxide.