Deconstructing corporate sustainability: a comparison of different stakeholder metrics

Antolín-López, Raquel; Delgado-Ceballos, Javier; Montiel, Ivan

doi:10.1016/j.jclepro.2016.01.111

Cited by 143 publications

(117 citation statements)

References 81 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The factors determining the level of CSR disclosure in the banking industry are: size [51,55], assets-in-place [55], market structure [56], IT investments [56], risk factors [56], board representation [57], and financial performance [51]. In recent years, researchers reached the conclusion that companies need to know how to measure sustainability performance (e.g., [58][59][60][61]). In this context, Rebai et al [44] develop "a performance evaluation model for banking while integrating sustainability".…”

Section: Description Of the Integrated Reporting Concept In General Amentioning

confidence: 99%

The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework

Ioana

Dumitru

2017

Sustainability

View full text Add to dashboard Cite

Integrated reporting (IR) is an emerging practice increasingly capturing the attention of companies. The purpose of this paper is to analyze how the integrated reports issued by companies from the financial sector in Europe are following the guidance of the International Integrated Reporting Framework (IIRF). To achieve this objective, we analyzed the way in which the integrated reports of eight companies are following the guidance provided by the IIRF. As a result, we noticed that the annual report of Generali scored the highest compliance level with the guidance of the IIRF, but each one of the companies stood out with respect to at least one of the guiding principles or fundamental concepts mentioned in the IIRF. Although the companies included in the sample are in different stages of IR adoption, our results contribute to understanding the practice of IR. The conclusions support the use of a tool to measure the compliance of an integrated report to the existing requirements in the context of an industry linked to many other domains.

show abstract

Section: Description Of the Integrated Reporting Concept In General Amentioning

confidence: 99%

The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework

Ioana

Dumitru

2017

Sustainability

View full text Add to dashboard Cite

show abstract

“…The brand experience measure fits in the frame of institutional theory and also combines the three dimensions of corporate sustainability measures: economic (marketing practices that are based on sustainability), social (customer satisfaction and feedback process), and environmental (association with environmental aspects, such as materials management and waste management, monitoring of suppliers) [5]. Institutions are often understood to represent stability and order; however, institutions still change for external and internal reasons.…”

Section: Conceptual Modelmentioning

confidence: 99%

“…Sustainability 2017, 9, 1286 7 of 26 monitoring of suppliers) [5]. Institutions are often understood to represent stability and order; however, institutions still change for external and internal reasons.…”

Section: Conceptual Modelmentioning

confidence: 99%

“…More research is still needed to find effective measures for guiding companies and consumers towards sustainability, for example, with objective nonfinancial measures for comparing the environmental and social performance of companies and industrial sectors as well as the outcomes of their marketing efforts [5,6]. The linkages between the consumer and market levels that lead to both sustainable consumption and production (SCP) as well as market change on the macro level need to be understood so that sustainable development can be promoted on a large scale.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

Eco-Friendly Brands to Drive Sustainable Development: Replication and Extension of the Brand Experience Scale in a Cross-National Context

2017

View full text Add to dashboard Cite

Abstract:The purpose of this study is to explore how consumers perceive eco-friendliness in their brand experiences and how this can be measured cross-nationally. This is a replication-extension study based on an existing brand experience scale. Data were collected in India and Finland from smartphone users (N = 1008). The fitness of the brand experience model is validated cross-nationally with structural equation modeling. The empirical data consisting of consumers' responses on the Apple, Samsung, and Nokia brands confirm that there is a unique dimension of eco-friendliness in the general brand experiences of consumers, and it is generalizable cross-nationally in India and Finland. The study presents a consumer-focused measure of sustainable development that could be used to track how consumers perceive the eco-friendliness of brands. The paper links consumer experiences that guide sustainable consumption behavior to the macro-level management of sustainable development. This paper extends previous research on brand experience measurement by testing cross-nationally a scale including a dimension for measuring eco-friendliness. The brand experience measurement scale could aid companies in tracking the success of their sustainable development initiatives on the brand level.

show abstract

“…Adicionalmente, verifica-se uma lacuna no conhecimento acerca de quais aspectos ou subdimensões deve-se levar em conta na mensuração das perspectivas econômicas, sociais e ambientais das corporações (Antolín-López et al, 2016;Pistoni, Songini, & Perrone, 2015). Assim, a presente pesquisa almeja agregar conhecimento ao campo de pesquisas acerca da qualidade da evidenciação de informações socioambientais em países emergentes, com uma métrica de disclosure voluntário de pouco uso, e de como essa divulgação pode estar relacionada com os mecanismos de governança corporativa adotados pelas organizações e com suas características institucionais.…”

unclassified

Efeitos da Estrutura de Governança Corporativa e das Características Institucionais no Disclosure Socioambiental

Rêgo

Vasconcelos

Santos

2018

Rev. Eletr. de Ciênc. Adm.

View full text Add to dashboard Cite

IBEPES | Curitiba-PR, Brasil RECADM v.17 n.3 p.344-372 Set-Dez 2018.Palavras-chave: Governança corporativa; Características institucionais; Disclosure socioambiental.Devido à crescente preocupação das organizações em evidenciar informações socioambientais, e levando-se em conta esse fenômeno sob determinados aspectos empresariais, a presente pesquisa tem como objetivo analisar a influência da estrutura de governança corporativa das companhias abertas brasileiras e de suas características institucionais na qualidade do disclosure socioambiental. Neste estudo, que é descritivo e quantitativo, são analisados os relatórios institucionais referentes a 2014, por meio da atribuição de escores para a qualidade da informação evidenciada a partir da adaptação dos construtos de Chen, Feldmann e Tang (2015) e Skouloudis, Evangelinos e Kourmousis (2010). Aplicou-se também a regressão linear múltipla. Os resultados apontaram que a proporção de membros independentes no conselho de administração, como estrutura de governança, e a participação da empresa no ISE, como característica institucional, são capazes de influenciar o nível do disclosure socioambiental. Dessa forma, há evidências de que os conflitos de agência e as pressões de legitimidade podem agir sobre o comportamento socioambiental da empresa perante os stakeholders. Efeitos da Estrutura de Governança ABSTRACTDue to the increasing concern of companies to highlight socioenvironmental information disclosure, and considering specific organizational aspects of the phenomenon, the purpose of this descriptive and quantitative study was to evaluate the influence of corporate governance structure and institutional characteristics on the quality of socioenvironmental disclosure by Brazilian public firms. Information collected from 2014 institutional reports were scored with regard to disclosure quality in light of the constructs of Chen, Feldmann and Tang (2015) and Skouloudis, Evangelinos and Kourmousis (2010), with adaptations, and the results were submitted to multiple linear regression. Our analysis shows that the proportion of independent directors on the board (governance structure) and the participation in the ISE Corporate Sustainability Index (an institutional characteristic) affected the quality of socioenvironmental disclosure. In other words, agency conflicts and legitimacy pressure may have an impact on corporate socioenvironmental behavior in relation to stakeholders.

show abstract

Deconstructing corporate sustainability: a comparison of different stakeholder metrics

Cited by 143 publications

References 81 publications

The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework

The Compliance of the Integrated Reports Issued by European Financial Companies with the International Integrated Reporting Framework

Eco-Friendly Brands to Drive Sustainable Development: Replication and Extension of the Brand Experience Scale in a Cross-National Context

Efeitos da Estrutura de Governança Corporativa e das Características Institucionais no Disclosure Socioambiental

Contact Info

Product

Resources

About