Search results for "Environmental reporting"
showing 5 items of 5 documents
(Un)Routinization of the Environmental Performance Measures – A Case Study; BSC Rules but Does not Routinize
2009
This study focuses on the (un)routinization of environmental performance measures (EPMs). It studies how new environmental measures were implemented within the new environmental management system (EMS) and how they became connected with the financial measures, like cost savings and profitability. By doing so, they were connected to the taken-for-granted profit orientation of the case company in order to overcome these values and to make them succeed in organization. Later on these new measures were also included in the new BSC. In conditions of the profit oriented taken-for-granted values, the BSC locked the rule status of the environmental measures, but it locked them at the operational le…
Does stakeholder engagement encourage environmental reporting? The mediating role of firm performance
2020
Stakeholder engagement policies have become a relevant strategy in firms because they may signal to stakeholders the commitment of the firm to the stakeholder’s needs and demands. In this research, we aim to examine whether firms with stakeholder engagement policies tend to disclose more environmental information. Additionally, we analyse the moderating role played by firm performance on the association between stakeholder engagement and environmental disclosure. As far as we know, previous research has not addressed these two questions. Our evidence shows that firms with stakeholder engagement policies are more likely to report environmental information, while firm performance negatively m…
Legitimointistrategioiden käyttö kuntien ympäristöraportoinnissa
2020
Legitimation strategies in the environmental reports of Finnish townsThis paper focuses on the legitimation strategies used in the environmental reports of the five biggest towns in Finland. The data consist of environmental reports published by Helsinki, Tampere, Espoo, Vantaa and Oulu. The results of the content analysis show that the towns use strategies whose purpose is to modify the public’s perception of the organization in a positive direction. The purpose of this study is to increase critical knowledge of the legitimation strategies in environment reports.
Sustainability initiatives and the stakeholders involved : a case study of the GOLDEN Project and the electric utility industry
2017
This piece of research focuses primarily on which are the main types of sustainability initiatives within the electric utility sector with direct attention on five companies being Eletrobras, Rheinisch-Westfälisches Elektrizitätswerk AG, Fortum, Copel and Edison. Additionally this research looks at the primary stakeholders who are both the drivers and recipients of these specific set of sustainability initiatives. In order to obtain results to these questions, I examined the sustainability reports of the five aforementioned companies for years 2008 and 2014 from the GOLDEN Project database. I used qualitative content analysis as my method to establish which initiatives and stakeholders were…
Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook
2019
This is the pre-peer reviewed version of the following article: Board structures, liberal countries, and developed market economies. Do they matter in environmental reporting? An international outlook, which has been published in final form at: https://doi.org/10.1002/bse.2275. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions. Previous empirical evidence has shown the effect of most corporate governance mechanisms on corporate social responsibility and environmental disclosure. However, there is scant empirical evidence that examines the influence of liberal countries, developed market economies, and board s…