Search results for "Sustainability Reports"
showing 3 items of 3 documents
Monetary information in sustainability reports: How is it related with stakeholders?
2014
Sustainability reports have recently become a central tool for a corporation in convincing different stakeholder of their sustainability performance. The research and especially criticism towards sustainability reports is increasing. One solution for the criticism would be that companies provide more monetary arguments of their sustainability work. Currently there is a research gap of the content of the monetary sustainability reporting. This paper aims to address this gap by analysing how three Finnish companies construct the classification of stakeholders in terms of monetary information in their sustainability reports between 2003 and 2012. We studied three Finnish companies which repres…
Intellectual capital disclosure in sustainability reports
2013
The purpose of this chapter is to analyze the level and the quality of voluntary disclosures of Intellectual Capital (IC) in the sustainability reports on a sample of Italian listed companies. The authors conducted an analysis of twelve sustainability reports for two years (2009-2010). These are related to six firms selected among the most capitalized 37 Italian listed companies. To investigate the “level of disclosure,” the authors identified the presence of IC information, while to evaluate the “IC quality,” they constructed a voluntary disclosure index based on content analysis. IC information disclosure is more likely present in sustainability reports of firms with a higher levels of ap…
Reputation, regulation and corporate governance as determinants of the improvement of non-financial information (NFI) reporting
2023
Many years have passed since corporate social responsibility (CSR) and the disclosure of non-financial information (NFI) aroused interest in very few organizations (Hąbek & Wolniak, 2016). Today, they are part of the main priorities for the most important companies in the world, and they are seen as an important part of the strategy due to the many benefits associated with them (Castilla-Polo & Sánchez-Hernández, 2020). In the last decades, it has become evident the relevance that NFI reporting has worldwide. It can be seen through the evolution of the issuance of this type of reports. In 2002, 45% of the G250 companies published a separate report, 20 years later, the numbers show that 96% …