Sustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as well-studied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. KeywordsCorporate governance, Environmental disclosure, Mining industry, Indonesia AbstractSustainability and corporate governance issues are now considered to be important and integral aspects of company performance. Both have established themselves as wellstudied topics in the organisational and accountability areas. While there has been a growing interest to study the relationship between these two areas, research publication in this topic is still mainly focused on the Western societies. This study focuses on the corporate governance and sustainability disclosure practices in one of the emerging economies, Indonesia, and assesses the relationships between corporate governance variables and the extent of environmental disclosures made by the mining companies listed in the Indonesia Stock Exchange (IDX) in their annual reports. The main findings of this study show that the extent of environmental disclosure made by these companies was moderate, and that there is a significant positive relationship between the size of board of directors and the extent of environmental disclosure. JEL Classification: L71, M40
Purpose - The purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED) made by Indonesian listed companies in the Indonesia Stock Exchange (IDX) on their corporate web sites, and to investigate the relationship between the company\u27s environmental sensitivity and the extent of the corporate social and environmental web site disclosure. Design/methodology/approach - The corporate social and environmental web site disclosure examination in this study was conducted at the company level, with the target sample of Indonesian listed companies that provided their profiles on the IDX web site. The sample consisted of both sensitive and non-sensitive companies. Content analysis was used to analyse the data. Findings - The results of this study suggest that the extent of CSED made by Indonesian listed companies on their corporate web sites is low and the nature of disclosure is mostly descriptive, without any specific time frame. The most disclosed information is \u22community\u22, followed by \u22human resources\u22. It is found that there is no significant difference between the extent of CSED in both sensitive and non-sensitive industries. Overall, the results indicate that the practice of CSED in Indonesia is still at an early stage. It seems that most of the companies in this study still have a lack of understanding about CSED, and the main reason for their disclosure is to gain societal recognition of the adequacy of their social behavior. Originality/value - In the lack of studies which explore the practice of CSED within the developing country context, and in media other than annual reports, this paper provides some insight about the practice of CSED made by Indonesian listed companies on their corporate web sites
Please cite this article as: H.G. Djajadikerta, S. Mat Roni, T. Trireksani, Dysfunctional information system behaviors are not all created the same: Challenges to the generalizability of security-based research, Information and Management (2015), http://dx.doi.org/10.1016/j.im. 2015.07.008 This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.
Purpose Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a greater understanding of industry differences in sustainability reporting practice. This study aims to measure the quality of sustainability disclosures in the current leading environmentally sensitive industry in Australia – the resources industry. Design/methodology/approach A scoring index was developed to measure economic, social and environmental aspects of sustainability by integrating the fundamental principles of the hard and soft disclosure items from Clarkson et al.’s (2008) environmental index into the social and economic aspects of the Global Reporting Initiative framework. Subsequently, the index was used to assess sustainability disclosures in the annual and sustainability reports of resources companies in Australia. Findings The main findings show that companies report more of soft disclosure items than the hard ones. It is also found that companies report most sustainability information in the economic aspect rather than the social and the environmental aspects of sustainability. Most companies disclose sustainability information in their annual reports with few companies producing stand-alone sustainability reports. Originality/value This study addresses the need for more industry-specific sustainability studies by focusing on Australia’s resources industry. It also contributes to the lack of an existing tool to measure disclosures based on companies’ true contributions to sustainability by developing a new scoring index for hard and soft sustainability disclosures, which includes all three aspects of sustainability (i.e. economic, environmental and social).
This paper measures and inclusively analyses the extent of Australian public universities' sustainability disclosures on three key reporting media, that is annual reports, stand-alone sustainability reports, and websites. The study also compares the extent of the disclosures across university groupings. Content analysis was used to analyse the data by utilising the updated Graphical Assessment of Sustainability in Universities (GASU) indicators together with a weighted scoring scheme. Mann-Whitney and Kruskal-Wallis tests were applied in the comparison tests. The results of this study indicate that the extent of sustainability disclosures made by Australian public universities is overall fairly low, and the evaluation and comparison of the extent of sustainability disclosures among different university groupings overall show no significant difference. Overall, the findings suggest that there is a need to increase both the level of awareness and recognition of benefits resulted from performing sustainable development activities and the way these performances are better communicated to stakeholders.
Corporate social responsibility in the banking industry has an impact on the environment and society. Research was conducted on the impacts of environmental social responsibility disclosure on future income response coefficients of The Association of South East Asian Nations (ASEAN) Banking to determine the level of concern ASEAN banks have in disclosing corporate responsibility, and to understand the levels of future revenue response coefficients. The variable in this research was measured by corporate social responsibility disclosure, while the variable of the Future Earnings Response Coefficient (FERC) was based on the value of banking stocks. Other variables—size, growth, earning persistence, and earnings volatility—were the control variables. The sampling method used was a purposive sampling approach; a research sample of 280 banks in 5 ASEAN countries was determined with this provision: banking report data were taken from the stock exchanges of each country and sustainability reports, using the Global Reporting Initiative (GRI) standard version 4 (G4) from 2014 to 2018. The researchers used conducted multiple regression analysis to examine the variables. The analysis tools used included panel data, so that data processing was carried out using review software. The results of the study show that corporate social responsibility disclosure has a positive and significant effect on the future earnings response coefficient, whereas other variables (i.e., company size, growth, and earnings persistence), do not have a relationship with the disclosure of corporate responsibility or FERC. Only the volatility of earnings has an influence on disclosure of corporate social responsibility and FERC.
Purpose This study aims to examine the three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, which influence the accountability in the financial and social performance of tourism operators in large touristic cities. Design/methodology/approach In total, 95 usable questionnaires as the required data were collected from the top managers of four- and five-star hotels in Iran. Findings Partial least squares (PLS) results confirm that customer orientation and inter-function coordination influence both the financial and social performance of the hospitality sector yet reveal that competitor orientation has no significant relationship with social performance. Research limitations/implications These findings not only highlight the compatibility of PLS with various forms of statistical analyzes but also furthers the current understanding of hospitality networks in megacity economies, where literature are scarce. Practical implications The findings of this study can help policymakers, tourism associations and practitioners enhance the accountability and sustainable financial and social performance of the hospitality industry in megacities. This study proposes some unique measurements for the social and financial performance of the hospitality sectors. Originality/value The paper states some new measurements for the social performance of the hospitality sectors. In addition, measuring the impacts of market orientation on the financial and social aspects of hotels is totally unique.
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