A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting

Crowther, David

doi:10.4324/9781315186047

Cited by 22 publications

(29 citation statements)

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“…Environmental accounting defined as a process through companies disclose information relating to environmental performance for evidence that these are accountable for their activities (Uwuigbe 2011).Furthermore , Environmental accounting provide a frame work through we measure present , past and future environment cost for decision making and public communication (KPMG 2006) . Indeed, The prime objective of green accounting or environmental accounting is measure organizational activities' effect on environment and report this effect (Crowther 2002) . The term environmental accounting relates to provide information about environmental performance within and outside of the company to its stakeholders.…”

Section: Literature Reviewmentioning

confidence: 99%

Relationship between Environmental Accounting and non-financial Firms Performance: An Empirical Analysis of Selected Firms Listed in Pakistan Stock Exchange, Pakistan

Ahmad¹,

Waseer²,

Hussain³

et al. 2018

ASSRJ

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Environmental accounting provides a framework through measure present, past and future environment cost for decision-making and public communication. Environment awareness has made people concerned over the world in green accounting to observed ecological performance of their surroundings. The purpose of this study is to investigate relationship between environmental accounting and non-financial firm's performance listed in Pakistan stock exchange, Pakistan. Present study used regression analysis technique (REM), using companies' annual data from 2006-2016. The empirical analysis showed a significant positive relationship between environmental accounting and firm's size. While, earning per share and return on capital employed statistically turned out to be insignificant. Therefore, those companies, which have huge size, spend more resources for social welfare in term of environment pollution protection. On the Contrary, the limitation of this research is small sample size of listed companies in Pakistan stock exchange. Hence, outcomes cannot be generalized for entire population. Based on the results, it is suggested that government must give some tax relief to those firms, which work for the environment protection and environmental reporting should be compulsory in Pakistan to have clean homeland. This study has contributed to literature by adding data from Pakistan. By the researcher's best knowledge, the data on Pakistan is currently limited and this study contributes a better understanding on environmental reporting practices.

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Section: Literature Reviewmentioning

confidence: 99%

Relationship between Environmental Accounting and non-financial Firms Performance: An Empirical Analysis of Selected Firms Listed in Pakistan Stock Exchange, Pakistan

Ahmad¹,

Waseer²,

Hussain³

et al. 2018

ASSRJ

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“…O modelo da MSA adota requisitos de relatórios e divulgações à sociedade para dar efetividade a essa lógica e alavancar essa influência em cadeia. 29 Relatórios de responsabilidade social corporativa têm geralmente finalidades tanto internas quanto externas (Hodges 2015;Crowther 2017;Mares 2018). 30 As duas grandes premissas subjacentes ao modelo MSA são que a exigência legal de relatar irá gerar ações internas nas empresas para identificar e medir riscos, e que que também gerarão informações (relatórios) sobre tais medidas para o mercado externo e outras partes interessadas possam adequadamente exercer pressões ou recompensar essas empresas.…”

Section: A Due Diligence De Direitos Humanos (Dddh) E a Lei De Escravunclassified

A regulação da transparência em direitos humanos e escravidão moderna nas cadeias de suprimentos corporativas

Ford

Nolan

Esteves³

et al. 2020

DESC

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O presente artigo analisa alguns limites dos modelos de prestação de informações para avaliar se são ferramentas hábeis na identificação de riscos das atividades empresariais em matéria de direitos humanos, bem como para engajar as empresas em esforços colaborativos para defende-los. A Lei de Escravidão Moderna da Austrália (MSA, 2018, Commonwealth) é o mais recente exemplo global entre os modelos legislativos criados para estimular a ação corporativa nas operações de seus negócios e nas cadeias de suprimento diante desses riscos. Alguns desses modelos exigem a implementação de medidas de due diligence em direitos humanos (DDDH), como previsto pelos Princípios Orientadores sobre Empresas e Direitos Humanos da ONU, de 2011. Entretanto, o modelo do MSA é melhor descrito como um regime de transparência e de dever de informar. Esse tipo de regime não exige que as empresas tomem medidas de DDDH; ao invés, apenas exigem que elas reportem sobre as medidas que tomaram durante o período avaliado. Nesse artigo, analisamos algumas suposições subjacentes ao modelo desses modelos ou esquemas baseados em relatórios. Consideramos, para tanto, a prática usual das companhias ao investigar suas cadeias de suprimentos: a auditoria social. Alertamos, porém, contra o excesso de confiança nessa prática, que não é sinônimo de DDDH. Ela não necessariamente promove uma conformidade abrangente e não meramente cosmética, assim como não estimula ações corporativas perante riscos não evidentes no tema direitos humanos. Finalmente, oferecemos algumas abordagens alternativas para o aperfeiçoamento da eficácia dos mecanismos de percepção de riscos de direitos humanos especialmente nas cadeias produtivas.

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“…Historically, the practice of corporate reporting on CSR evolved when companies began to produce narratives to accompany their annual financial statements at the start of the twentieth century (Crowther 2018). Prior to the twentieth century, the primary purpose of annual reports was to facilitate the relationship between managers and the owners of a business.…”

Section: History Of Corporate Reportingmentioning

confidence: 99%

“…Prior to the twentieth century, the primary purpose of annual reports was to facilitate the relationship between managers and the owners of a business. From the early 1900s, companies started produce chairman's statements, directors' reports, and auditors' reports to satisfy the demands of accounting regulators and investors (Crowther 2018). There are examples of companies publishing CSR-related disclosures during the early 1900s.…”

Section: History Of Corporate Reportingmentioning

confidence: 99%

Corporate Responsibility Reporting and Storytelling

Paynter¹,

Halabi²

2020

The Palgrave Handbook of Corporate Social Responsibility

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This chapter provides an account of corporate social responsibility (hereafter known as "CSR"), through storytelling. CSR reports are becoming more widespread and managers can use stories and narratives in communications about CSR to attempt to manage impressions. The theory related to storytelling is outlined, and this includes impressions management, rhetoric, and the different storytelling descriptions. The chapter applies a deconstructive storytelling approach to the Annual and CSR Report of JP Morgan Chase & Co (hereafter referred to as "JPM"). The narratives used by JPM are examined as an example of how storytelling research is used to study impressions management strategies. As there have been few studies of company reports that link storytelling to CSR practices, this paper makes a useful contribution to an expanding literature, particularly in emphasizing storytelling.

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A Social Critique of Corporate Reporting: A Semiotic Analysis of Corporate Financial and Environmental Reporting

Cited by 22 publications

References 0 publications

Relationship between Environmental Accounting and non-financial Firms Performance: An Empirical Analysis of Selected Firms Listed in Pakistan Stock Exchange, Pakistan

Relationship between Environmental Accounting and non-financial Firms Performance: An Empirical Analysis of Selected Firms Listed in Pakistan Stock Exchange, Pakistan

A regulação da transparência em direitos humanos e escravidão moderna nas cadeias de suprimentos corporativas

Corporate Responsibility Reporting and Storytelling

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