Search results for "sustainability report"
showing 9 items of 29 documents
The sustainability report in the the NPOs. An innovative model
2014
The growing attention toward sustainability report pushed companies, private and public as well, to adopt instruments able to rate sustainability and environmental impact. Many tools can be used to evaluate social communication but the sustainability report is the most complete to explore, measure, understand and communicate the results under this aspect. Through the sustainability report is possible to supply a balanced vision of the sustainability performance of an organization and to understand all the positive and negative effects generated running the activity. To report the activity NPOs as well, has to disclose results and their connection with the surrounding community as social, en…
Materiality assessment in sustainability reporting : case study of the airline industry
2017
Materiality has been heavily emphasized in different sustainability reporting guidelines to increase the quality of the sustainability reports and report issues that are most aligned with the company’s most significant economic, environmental and social issues. In this thesis materiality analysis in sustainability reporting is analyzed. Firstly, in the theoretical part, the concept of sustainability reporting and materiality is explained along with the provision of materiality in different reporting guidelines. In this research section, fifteen different airlines’ sustainability reports are analyzed to find out how the materiality analysis is carried out in the airlines. The study is focuse…
Carbon emissions by Ssouth american companies: driving factors for reporting decisions and emissions reduction
2018
In the last decade, companies have started to disclose information on carbon emissions. To our knowledge, this is the first paper to look into this phenomenon in South America, which is a very important geographical area regarding climate change because of the local nature and developing economies. This paper explores the relationships between some corporate variables and two important decisions: (i) whether to report carbon emissions, and (ii) the impact on the evolution of carbon emissions. Logit and linear panel data models are used to determine the driving factors for decisions (i) and (ii). Our results show that regarding the carbon reporting decision, a company&rsquo
Non-financial reporting in the public sector: alternatives, trends and opportunities
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 citiz…
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…
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% …
Employee Sensemaking on the Importance of Sustainability Reporting in Sustainability Identity Change
2018
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 showed how the individualistic and r…
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…
Triggering sustainability communication in a B2B context: combining action research and sensemaking
2021
PurposeThe paper explores processes associated with the adoption of corporate sustainability communication in a B2B context. It employs a combined action research and sensemaking approach to document moments that precede the initiation of external sustainability communication.Design/methodology/approachThe paper is the outcome of an action research project, where we examine the case of one industrial company that was silent on its multiple sustainability-related practices, but recently decided to become more transparent to the outside world. A processual approach to sensemaking is adopted to show how organisational and non-organisational members actively participated in meaning co-construct…