Search results for "sustainability reporting"
showing 10 items of 21 documents
Sustainability Reporting in Latvia: Management Views
2017
Sustainability reporting in Latvia is a comparatively recent development. In spite of a growing number of companies undertaking different social responsibility activities, only few of them report this. Mostly, companies choose to communicate their sustainability activities through their web page. Mainly large companies with considerable environmental and social impact and listed joint-stock companies, which are required to do so by stock exchange regulation, undertake efforts to communicate their responsibility activities.
Sustainability Reporting in Central and Eastern European Companies: Results of an International and Empirical Study
2017
Reporting on corporate social, environmental and economic responsibility has broadened widely within the last decade. The European Union is the most active region in the world in terms of sustainability reporting, largely on a voluntary basis. Most of the empirical research related to sustainability reporting in Europe has been conducted in Western European countries. In Central and Eastern Europe, only a small number of studies have focused on sustainability reporting. Little, however, is known whether how and why companies in CEE report about their corporate sustainable activities. The aim of the research project is to describe the status quo of SR in CEE, to explain some noteworthy diffe…
Isomorphisms Between Financial and Sustainability Accounting Some Introductory Notes
2020
Sustainability accounting (SA from now on) could be defined in a sense as the ‘armed arm’ of Corporate Social Responsibility. Without an agreed SA, CSR seems not being able to go beyond rhetoric [Owen and Swift (Business Ethics 10:4–8, 2001)] and ideology for legitimacy [Guthrie and Parker (Accounting and Business Research 19:343–352, 2012)], resulting simply on involvement of stakeholders into the concerns, profit or non-profit they are, but not being able to measure the extent and outcomes of this involvement. Our work is shared into four main following sections, out of a conclusive one. The second one will deal with the process of normativisation, with particular concern to sustainabilit…
Corporate governance and its implications for sustainability reporting quality in Latin American business groups
2020
Abstract This paper aims to study the factors determining the quality of sustainability reporting in Latin American business groups. Applying a logistic regression model, this study is pioneer in establishing how some distinct corporate variables of business groups influence disclosure quality of Corporate Social Responsibility practices in these groups in emerging economies. The results show that control concentration in the groups negatively affects the quality of sustainability reporting. Variables such as foreign ownership, the age of the business group and board size help business groups to improve the quality of their sustainability and voluntary disclosure practices. These results fo…
Financial institutions’ risk profile and contribution to the sustainable development goals
2021
This study analyses the impact of Spanish financial institutions’ risk profile on their contribution to the 2030 Agenda. Financial institutions play a significant role in ensuring financial inclusion and sustainable economic growth and usually incorporate environmental and social considerations into their risk management systems. The results show that financial institutions with less capital risk, with lower management efficiency and with higher market risk usually make higher contributions to the Sustainable Development Goals (SDGs), according to their sustainability reports. The novel aspect of the present study is that it identifies the risk profile of financial institutions that incorpo…
La información no financiera en el sector público : alternativas, tendencias y oportunidades
2019
In recent years, different non-financial information models have arisen, both in the private and public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen…
Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change
2017
This study examines employee sensemaking processes in order to understand the role of sustainability reporting in organizational identity change. Through an analysis of 52 interviews with employees in two Finnish companies, we develop sensemaking frames for understanding the role of sustainability reporting in organizational identity change. The three sensemaking frames are individualistic, relational and decoupled. Each of these sensemaking frames differs in stakeholder orientation. They indicate that sensemaking influences the interpretation of how important sustainability reporting is for organizational identity change towards sustainability. The study shows how the individualistic and r…
Sustainability reporting and public value: Evidence from port authorities
2023
Due to the growing importance of Port Authorities (PAs) in pursuing economic, social, and environmental goals, scholars and policymakers should understand how these PAs can contribute to creating public value. By adopting the strategic triangle framework of public value, we studied how Italian PAs create public value by investigating their non-financial disclosures. For this purpose, we performed a cluster analysis and a lexical correspondence analysis on the textual content of the sustainability reports of eight Italian PAs. The study results allowed us to understand how PAs preserve and disseminate public value, obtain legitimacy and support from stakeholders, and build operational capaci…
Le groupe Kering ouvre la voie à la comptabilité environnementale
2015
National audience
Education for Sustainable Development: A University Perspective
2021
Universities have a number of functions in developing Education for Sustainable Development (ESD): conducting study/teaching process themselves, participation in the development of study materials for other fields of studies, involvement in the development of study methods, as well as a responsibility for Sustainable Development Science. An equally important role of universities in the ESD process is the “training of trainers”—preparation of new teachers, who are aware of the need to promote the sustainable development process, are equipped with a systemic understanding of processes in the society and natural world, and know the local culture and traditions. The Aichi-Nagoya Declaration on …