An examination of corporate social disclosures of multinational corporations: A cross-national investigation

Adhikari, Ajay; Emerson, David J.; Gouldman, Andrea; Tondkar, Rasoul H.

doi:10.1016/j.adiac.2015.03.010

Cited by 11 publications

(7 citation statements)

References 26 publications

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“…Previous literatures on sustainability issues are evidenced on the various types of studies that have been embarked upon in particular from the standpoints of the developing and developed countries with respect to the many dimensions of sustainability. They include financial disclosures (Imeokparia and Olagunju, 2013;Madawaki, 2014) environmental management, performance and disclosures (Adebambo et al, 2014;Chaklader and Gulati, 2015) and social and environmental disclosures (Adhikari et al, 2015). Others are governance on social reporting (Haniffa and Cooke, 2005;Orij, 2010) legal institutions on corporate social disclosure (Adelopo et al, 2013) and legal origin or systems on financial disclosures (Hope, 2003).…”

Section: Sustainability Initiatives (Si)mentioning

confidence: 99%

Corporate Governance, Sustainability Initiatives and Firm Performance: Theoretical and Conceptual Perspectives

Adedeji

Ong

Rahman

et al. 2019

International Journal of Asian Social Science

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The objective of this paper is to generate a discuss as to the degree to which corporate governance and sustainability initiatives are predictor variables for firm performance, with the premise that firms have to be deliberately placed for them to harness the prospects available in their immediate environments. In relation to this study, the stakeholders, agency and institutional theories form the bedrock for the underpinning theories used for formulating the research framework with respect to the relationships among firm performance, corporate governance and sustainability initiatives respectfully. Less research efforts are involved in this area of study in the less developed nations, particularly with respect to the impacts of corporate governance on the environmental and social initiatives as well the financial and non-financial corporate performances of firms. Therefore, scholars and practitioners are encouraged to advance the body of knowledge in this study area for the global enhancement of productivity, as the review has conceptualised the integration of corporate governance and sustainability initiatives as strategic tools for enhancing firm performances locally and internationally. Contribution/ Originality: This study documents the required awareness for more study efforts by researchers and practitioners in the emerging and developing climes with respect to the relationships among corporate governance, sustainability initiatives and firm performance.

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Section: Sustainability Initiatives (Si)mentioning

confidence: 99%

Corporate Governance, Sustainability Initiatives and Firm Performance: Theoretical and Conceptual Perspectives

Adedeji

Ong

Rahman

et al. 2019

International Journal of Asian Social Science

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“…The problem in this case refers to the number of those interested in this information. Adhikari et al (2015), corroborates the organizational culture present in the organization can influence the disclosure of environmental information, even if there is pressure from the international market for the disclosure, culture is decisive for the implementation of these practices.…”

Section: Introductionmentioning

confidence: 75%

Divulgação de informações sociais e ambientais por cooperativas agrícolas brasileiras

Bernardo

Binotto

Farinha

et al. 2016

RICA

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Social and environmental information disclosure by brazilian agricultural cooperativesThe concern of society with social and environmental aspects brought new features to organizations. Companies need to have environmental policies and through planning provide the realization of activities that address these issues. In order to meet the needs of stakeholders, organizations publish information on their social and environmental practices in reports and virtual environments. Among the companies' formats, cooperatives grow in Brazil and belong to the group of the largest exporters of the country. Given these characteristics, the paper aims to identify the document used to divulge environmental information and what elements make up these publications, in the websites of cooperatives that export. We used the documentary analysis of publications made in the websites of eight cooperatives and the variables of Standard Brazilian Accounting No. 15. We noticed that five of these disclose in different volumes of information and use resources like websites, specific report and inclusion in management reports. However publications on the subject must be improved to better inform users of this information. So there will be better quality in publications and facilitate the reading and interpretation of these data become public society when released, especially in virtual environments to which access to information becomes easier.Keywords: Collective Actions; Social; Environmental; Social Transparency. Divulgação de informações sociais e ambientais por cooperativas agrícolas brasileirasA preocupação da sociedade com os aspectos sociais e ambientais trouxe novos recursos para as organizações. Social and environmental information disclosure by brazilian agricultural cooperatives BERNARDO, L. V. M.; BINOTTO, E.; FARINHA, M. J. U. S.; MORAIS, M.; RECH, L. R. CASAROTTO, E. L.; PERUZZI, A. Z.

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“…Previous research suggests that there are differences between environmental disclosures produced by corporations operating in developed and developing countries, with reasons for these differences including resources available, public scrutiny, and business culture (Ali et al, 2017;Adhikari et al, 2015;Luo et al, 2013). Many of these factors are altered depending on the ownership scheme of a corporation, foreign ownership is believed to have an impact on the level of disclosure from corporations operating in developing economies, although conflicting results fail to conclude if this is positive or negative (Chaklader & Gulati, 2015;Haladu & Salim, 2016;Hossain & Andrew, 2006;Monteiro & Aibar-Guzman, 2010;Zeng et al 2011).…”

Section: Hypothesis Developmentmentioning

confidence: 99%

Multinational and domestic agrochemical corporations in India: an analysis of the standardization of corporate environmental disclosures

Jessop¹

2021

Preprint

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Multinational corporations operating in developed countries are leaders in corporate environmental disclosure (CED), this often isn’t true for subsidiaries operating in developing countries. The majority of CED research that has been conducted focuses primarily on large multinational corporations, leaving a gap of knowledge regarding the subsidiary operations of multinational corporations. This study provides insight into whether or not multinational corporations are implementing comprehensive disclosure practices throughout the entirety of their operations and if reporting practices are more strongly influenced by country of origin or country of operation. Consolidated narrative interrogation (CONI) is used to quantify CEDs presented in annual and stand-alone sustainability reports published between 2002 and 2016 by companies from three categories of corporations. Results show that the corporation category is a significant factor affecting the diversity, quantity and quality of disclosures, indicating a lack of standardization among the reporting practices of the different categories of corporations.

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An examination of corporate social disclosures of multinational corporations: A cross-national investigation

Cited by 11 publications

References 26 publications

Corporate Governance, Sustainability Initiatives and Firm Performance: Theoretical and Conceptual Perspectives

Corporate Governance, Sustainability Initiatives and Firm Performance: Theoretical and Conceptual Perspectives

Divulgação de informações sociais e ambientais por cooperativas agrícolas brasileiras

Multinational and domestic agrochemical corporations in India: an analysis of the standardization of corporate environmental disclosures

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