Environmental Reporting: The U.K. Water and Energy Industries: A Research Note

Stray, Stephanie

doi:10.1007/s10551-007-9463-8

Cited by 30 publications

(33 citation statements)

References 24 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Interest in industry-specifi c social and environmental reporting is on the rise (see for example Guthrie et al, 2008;Wood and Ross, 2008;Stray, 2007). Industry-based reporting is recommended by the Australian…”

Section: T He Primary Purpose Of This Research Is To Establish the Cumentioning

confidence: 99%

Cross‐sectional benchmarking of social and environmental reporting practice in the australian oil and gas industry

Dong

Burritt

2010

Sustainable Development

View full text Add to dashboard Cite

The objective of this paper is to examine social and environmental disclosures against general and industry benchmarks for the quantity and quality of social and environmental reporting practice. To achieve this, a content analysis approach has been applied to disclosures of the 25 Australian oil and gas companies included in the Australian Stock Exchange 300 index in 2006. The conclusions are that there is relatively poor disclosure, and the majority of environmental disclosures are declarative and positive. Oil and gas companies sampled fail to provide detailed information about, for example, the quantification of targets and outputs, actual achievements and the level of participation by employees. However, consistent with previous studies, the companies perform relatively well in reporting human resources information. Implications of these findings and potential for future research are highlighted. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment.

show abstract

Section: T He Primary Purpose Of This Research Is To Establish the Cumentioning

confidence: 99%

Cross‐sectional benchmarking of social and environmental reporting practice in the australian oil and gas industry

Dong

Burritt

2010

Sustainable Development

View full text Add to dashboard Cite

show abstract

“…In content analysis, it is recommended that a set of categories be established into which data can be coded (Stray, ), and the current study has developed broad categories of social issues (e.g., water, stakeholder engagement, environmental compliance, sustainable benefits for communities, rights and engagement of indigenous peoples, and human rights) rather than responsibility types (e.g., economic and legal); this categorization method has been suggested to have more potential to enhance theoretical understanding and empirical testing (Jamali, ). Also, these social issues are categorized by materiality quadrant, and this prevents a clearer investigation of the social issues linked with materiality quadrant (Spiller, ; Turker, , ; Waddock, ).…”

Section: Methodsmentioning

confidence: 99%

Creating shared value using materiality analysis: Strategies from the mining industry

Sáenz

2019

Corp Soc Responsibility Env

View full text Add to dashboard Cite

Materiality reflects an organization's significant social, economic, and environmental impacts, together with their influence on stakeholders' assessments and decisions.The Global Reporting Initiative's G4 Guidelines describe a four-step process for an organization to follow to determine the specific content to be included in its social responsibility report. However, there are no recommendations regarding what types of strategies should be used for each social issue depending on their materiality.The main aims of this paper are to explain the material issues and to identify what creating shared value (CSV) strategies can be applied to address each social issue according to a materiality analysis. For this purpose, a sample of 27 mining companies is obtained. Based on secondary sources, a content analysis is prepared. The resulting framework provides CSV theory with a guide to what CSV strategy is recommended according to the location of each social issue in the materiality matrix.

show abstract

“…This change is linked to an apparent increase in societal concern relating to environmental issues. Stray (2008) selected two industrial sectors -the Water industry and the Energy industry -and the most recent Environmental Reports produced by companies in these sectors were subjected to content analysis where the coding framework was heavily based on the DEFRA guidelines. Whilst sectoral differences were found it was clear that many companies addressed most of the issues raised in the guidelines.…”

Section: Literature Reviewmentioning

confidence: 99%

Carbon Disclosure Practices in Turkey: A Study on ISE Listed Companies

Altintaş¹

2013

IOSR-JBM

View full text Add to dashboard Cite

The purpose of this study is to determine the climate change and carbon disclosure practices of Turkish listed companies for the 3-year period before the ratification of Kyoto Protocol in 2009. This study evaluates the climate change and carbon emission information disclosed by companies in Istanbul Stock Exchange (ISE)-100 Index. The study is based on disclosures made in the annual reports of 27 companies across ten carbon intensive sectors (iron and steel, energy, cement, oil and gas, pulp and paper, chemicals, glass, compost, dye, airline) covering the period of 2006-2008. Content analysis is used to measure the changing levels of information provision. The results indicate that companies in carbon intensive sectors in ISE-100 Index for the period mentioned above were disclosing limited carbon emission information, and the relative volume of such information in annual reports were increasing from 2006 to 2008, but not at an expected level. Moreover, these companies revealed almost no information related to climate change.

show abstract

Environmental Reporting: The U.K. Water and Energy Industries: A Research Note

Abstract: content anlaysis, environmental reporting, energy industry, water industry,

Cited by 30 publications

References 24 publications

Cross‐sectional benchmarking of social and environmental reporting practice in the australian oil and gas industry

Cross‐sectional benchmarking of social and environmental reporting practice in the australian oil and gas industry

Creating shared value using materiality analysis: Strategies from the mining industry

Carbon Disclosure Practices in Turkey: A Study on ISE Listed Companies

Contact Info

Product

Resources

About