Do Not Forget the “How” along with the “What”: Improving the Transparency of Sustainability Reports

Tang, Samuel; Higgins, Colin

doi:10.1177/00081256221094876

Cited by 13 publications

(4 citation statements)

References 22 publications

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“…Our interviews revealed the initiatives and strategies implemented by e-commerce platform operators to encourage sustainable practices among sellers and buyers. These findings align with previous studies [127,128] that emphasized the importance of integrating sustainability into platform policies and guidelines. However, our research provides a deeper understanding of specific platform features, such as search filters for sustainable products, product labeling or certification systems, and user reviews, which empower buyers to make sustainable choices.…”

Section: Discussionsupporting

confidence: 92%

Unveiling the Influence: Exploring the Impact of Interrelationships among E-Commerce Supply Chain Members on Supply Chain Sustainability

Sindakis,

Showkat,

2023

Sustainability

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This study explores the critical role of interrelationships among e-commerce supply chain members in shaping sustainability outcomes. It adopts a qualitative approach, drawing from Sustainable Supply Chain Management (SSCM) and Resource Dependency Theory (RDT) to gain a deeper understanding of sustainability within e-commerce supply chains. In a comprehensive investigation involving 35 key stakeholders from prominent e-commerce companies in China, such as Amazon, Alibaba, Suning.com, Shein, and Wayfair, this research examines how robust interrelationships, characterized by collaboration, knowledge exchange, trust-building, and joint problem-solving, facilitate efficient resource utilization, innovation, waste reduction, and enhanced social and environmental responsibility throughout the supply chain. The findings underline the practical implications for supply chain managers and practitioners, emphasizing the need to foster these robust interrelationships through effective communication, trust-building, collaboration, and information sharing as tangible strategies to elevate sustainability performance and gain a competitive edge in the dynamic e-commerce landscape. The insights are based on structured, in-depth interviews conducted in English with participants familiar with the language, lasting approximately 35 to 55 min.

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Section: Discussionsupporting

confidence: 92%

Unveiling the Influence: Exploring the Impact of Interrelationships among E-Commerce Supply Chain Members on Supply Chain Sustainability

Sindakis,

Showkat,

2023

Sustainability

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“…Additionally, considering recent research on the materiality of reporting practices (García-Sánchez et al ., 2019) as well as the transparency of sustainability reports (Higgins et al ., 2020; Tang and Higgins, 2022), future research may further investigate how foreign ownership influences the quality of reporting and the extent to which the companies engage in the substantive improvement of sustainability practices. In particular, the findings in this study suggest that only trust fund among three types of foreign ownership weakens the positive impact of sustainability report disclosure on stock market performance.…”

Section: Discussionmentioning

confidence: 99%

The cost of foreign ownership: Voluntary sustainability reporting and financial performance in an emerging economy

Liou

Ting

Chen

2023

CCSM

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PurposeMany emerging economy firms are under foreign owners' pressure to embrace the challenges of addressing corporate social responsibility (CSR) and consider adopting sustainability initiatives. However, it is not clear how foreign ownership plays a role to enable or inhibit these emerging economy firms from translating sustainability initiatives into improved financial performance. Utilizing neo-institutional theory, the authors argue that emerging economy firms that voluntarily report sustainability gain legitimacy in the eyes of shareholders and improve stock market performance. However, emerging economy firms may not have the resources to reconcile the internal stakeholders' various legitimacy requirements to promote sustainability practices, resulting in a negative association with accounting performance. Foreign ownership attenuates the relationship between sustainability reporting and firm performance due to the different legitimacy requirements in foreign markets.Design/methodology/approachTo test the study’s hypotheses, the authors collected and analyzed a large sample of publicly listed firms between 2010 and 2016 in Taiwan where the types of foreign ownership include foreign trust funds, foreign financial institutions and other foreign legal entities. Regression analyses were conducted to investigate whether the firms that report their sustainable practices have better financial performance, including stock market performance and accounting performance. Additionally, a three-step procedure was employed to address the endogeneity issue with a binary explanatory variable.FindingsThe positive stock market reaction to the emerging economy firms' voluntary sustainability reporting supports legitimacy gained among investors. By contrast, sustainability reporting has a negative association with accounting performance due to the difficulty of reconciling different legitimacy requirements among various stakeholders in emerging economies. Further, foreign ownership, particularly the trust fund, exhibits a negative moderating effect on the relationship between sustainability reporting in aligning corporate practices with sustainable development goals (SDGs) and the company's stock market performance.Originality/valueBy examining the less tested contingent role played by foreign ownership in the emerging economy firms' sustainability reporting, the authors provide insights into the influence exerted by different types of foreign ownership on firms' financial performances beyond previous studies that focus on family ownership, state ownership, or managerial ownership in emerging economies. The findings shed light on corporate sustainability strategy and foreign direct investment policies for an emerging economy.

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“…Laporan Berkelanjutan bertujuan untuk menanamkan kepercayaan pada investor dan kreditor dengan meyakinkan mereka bahwa investasi mereka tidak memiliki kepedulian terhadap lingkungan dan sosial (Lourenço et al, 2014;Sumiyati and Suhaidar, 2019). Disamping diwajibkan regulator, perusahaan-perusahaan semakin menerapkan pelaporan keberlanjutan sebagai respons terhadap meningkatnya harapan para pemangku kepentingan terhadap peningkatan keterbukaan mengenai masalah lingkungan dan sosial (Siew, 2015;Tang and Higgins, 2022;Reid et al, 2023). Dalam Islam, manusia harus selalu menjaga dan melestarikan lingkungan agar tidak rusak dan tercemar, sebab apa yang Allah berikan kepada manusia semata-mata merupakan suatu amanah untuk mengelolanya sebagaimana disebutkan dalam Alquran surah Al-Ahzab ayat 72 yang artinya: "Sesungguhnya Kami telah mengemukakan amanat kepada langit, bumi dan gunung-gunung, tetapi semuanya enggan untuk memikul amanat itu dan mereka khawatir tidak akan melaksanakannya (berat), dan dipikullah amanat itu oleh manusia.…”

Section: Sustainability Report Dan Pandangan Islamunclassified

Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi

Kartikasari,

Laela

2023

j. akunt. keuang. manaj.

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Purpose: This study aims to analyze the effect of Sustainability Report (SR) disclosure on company performance. Research Methodology: This study uses data from 170 manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. A total of 832 book years were analyzed using the panel data regression method. Performance is measured using earnings per share (EPS), which reflects market performance, and Return on Equity (ROE) and Return on Assets (ROA), which reflect accounting performance. Results: The findings show that SR disclosure positively affects EPS performance. SR disclosure has a marginal influence on ROE performance with an alpha test level of 10%. However, SR disclosure does not have a significant effect on ROA performance. Although internal SR disclosure does not affect performance, it has been proven to elicit a response from the market. Limitations: Sustainability Disclosure in this study was measured using a dummy variable. Consequently, it is less comprehensive to assess the quality of sustainability practices. Contribution: The findings strengthen the literature on the influence of sustainability disclosures on market performance. The challenge is to empirically prove that market performance should have an impact on accounting performance in the long term.

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Do Not Forget the “How” along with the “What”: Improving the Transparency of Sustainability Reports

Cited by 13 publications

References 22 publications

Unveiling the Influence: Exploring the Impact of Interrelationships among E-Commerce Supply Chain Members on Supply Chain Sustainability

Unveiling the Influence: Exploring the Impact of Interrelationships among E-Commerce Supply Chain Members on Supply Chain Sustainability

The cost of foreign ownership: Voluntary sustainability reporting and financial performance in an emerging economy

Dampak Pengungkapan Sustainability Report terhadap Kinerja: Komparasi Kinerja Pasar dan Kinerja Akuntansi

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