Green governance and sustainability reporting in Kazakhstan's oil, gas, and mining sector: Evidence from a former USSR emerging economy

Mahmood, Monowar; Orazalin, Nurlan

doi:10.1016/j.jclepro.2017.06.203

Cited by 81 publications

(97 citation statements)

References 50 publications

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“…The dis/enabling aspects of the geographical, cultural and policy context on representations of diversity on boards is highlighted in several studies. Mahmood and Orazalin [27] found that cultural context influenced women on boards in their study in Pakistan where traditional ideas of gender roles were prevalent (similar to [23]). Fakoyo and Nakeng [28] highlight policy as an important enabling factor for the integration of diversity onto boards in their South African study, while Fernandez-Feijoo et al [26] note the importance of policy when they show a significant negative relationship between the proportion of women on company boards and a country's relative gender equality.…”

Section: The Effects Of Board Diversity On the Sustainability Performmentioning

confidence: 93%

“…Capturing the heterogeneity encompassed within categories of diversity, in this instance what it means to be a woman, is a limited perspective found in the studies included in the review. However, Mahmood et al [27] discuss the limitations of research that uncritically accepts social-role theory and the characteristics commonly associated with women. Using interview data, they demonstrate that not all women directors perform in the same way.…”

Section: Gendermentioning

confidence: 99%

“…The generalized findings, while demonstrating macro trends, fail to highlight the qualities or attributes of women, or the discrete ways in which gender dynamics play out in board rooms to influence sustainability performance. While connections are made to the relevant literature, purporting why a change may have occurred, the data included in studies (to which [27] is an exception), give little indication into why women on boards have an effect or not.…”

Section: Gendermentioning

confidence: 99%

“…The researchers in this study use a pre-determined format to analyse data for sustainability performance but the analysis of disclosure claims is undertaken independently. Many of these studies discussed the limitations of using publicly available information or information from annual/sustainability reports and noted the risks inherent in self-disclosure [27,53,54,63].…”

Section: Author-generated Composite Proxiesmentioning

confidence: 99%

See 3 more Smart Citations

Disrupting the Status-Quo of Organisational Board Composition to Improve Sustainability Outcomes: Reviewing the Evidence

Beasy

Gale

2020

Sustainability

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Sustainability, conceptualised as the integration of economic, social and environmental values, is the 21 st century imperative that demands that governments, business and civil society actors improve their existing performance, yet improvement has been highly fragmented and unacceptably slow. One explanation for this is the lack of diversity on the boards of organisations that perpetuates a narrow business, economic and legal mindset rather than the broader integrated values approach that sustainability requires. This paper presents a systematic review of the literature investigating how board diversity affects the sustainability performance of organisations. Our review uncovers evidence of relationships between various attributes of the diversity of board members and sustainability performance, though over-reliance on quantitative methodologies of studies reviewed means explanations for the observed associations are largely absent. Limited measures of sustainability performance and narrow definitions of diversity, focused predominantly on gender, were also found. Important implications from the study include the need for policy responses that ensure boards are diversely composed. We identify that more qualitative investigations into the influence of a broader range of types of board diversity on sustainability performance is needed, along with studies that focus on public sector boards, and research that takes an intersectional understanding of diversity.

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Section: The Effects Of Board Diversity On the Sustainability Performmentioning

confidence: 93%

Section: Gendermentioning

confidence: 99%

Section: Gendermentioning

confidence: 99%

Section: Author-generated Composite Proxiesmentioning

confidence: 99%

See 2 more Smart Citations

Disrupting the Status-Quo of Organisational Board Composition to Improve Sustainability Outcomes: Reviewing the Evidence

Beasy

Gale

2020

Sustainability

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“…Progress has been made in the development and implementation of voluntary environmental responsibility standards for mining and extractive industries (Hilson, 2012;Lodhia & Hess, 2014;Moran et al, 2014). However, these studies deal with O&G companies mainly in developed countries, with only Brazil (Raufflet et al, 2014), Nigeria (Odera, Scott, & Gow, 2016), Kazakhstan (Mahmood & Orazalin, 2017) and Mexico representing the developing world. In contrast to developed countries, firms in developing countries perceive relatively little pressure from the public with regards to corporate social responsibility disclosure (Ali, Frynas, & Mahmood, 2017 feeders" (Pegg, 2012) may increase the significance of the best international voluntary environmental standards as a benchmark for fair global competition in environmental responsibility.…”

Section: Introductionmentioning

confidence: 99%

Environmental rating of oil and gas companies in Russia: How assessment affects environmental transparency and performance

Shvarts¹,

Pakhalov

Knizhnikov³

et al. 2018

Bus Strat Env

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The article discusses the evolution and current state of transparency of environmental performance data in the Russian Oil and Gas sector. We build upon our first‐hand experience in a transparent, publicly available information and third‐party‐verified rating system. Based on 2014–16 successive annual ratings, we conclude that implementing “soft” responsibility mechanisms can improve environmental responsibility standards and transparency in the oil and gas industry. At the same time, in terms of improving environmental performance of oil and gas companies it is reasonable to assume an emerging trend. Its full realization will require (1) longer rating time, including that for public exposure to misleading environmental performance information and the use of poorly verified nonfinancial reporting; (2) application of independent analysis of satellite monitoring information to the professional audit and public verification of nonfinancial reporting; and (3) sophistication of guidelines for professional audit and public verification of nonfinancial reports.

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Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy

2019

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The purpose of this study is to investigate the impact of board sustainability committees on environmental and social performance and to examine the mediating effect of corporate social responsibility (CSR) strategy on the relationship between the presence of board sustainability committees and corporate sustainability performance. Using data of U.K. listed firms for the period of 2009–2016, the study employs panel regression analysis and bootstrapping techniques to test study hypotheses. The results suggest that the presence of a sustainability committee improves the effectiveness of CSR strategies. The results also indicate that firms with effective CSR strategies exhibit better environmental and social performance. Further, the empirical results show that the effectiveness of CSR strategy explains the positive relationship between board sustainability committees and corporate environmental and social performance, thus supporting the theoretical framework of the study. The findings of the study shed new light on this research direction and could be of interest to board members, managers, practitioners, investors, policy makers, and regulators that plan to promote sustainability practices and strategies needed for sustainable development.

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Green governance and sustainability reporting in Kazakhstan's oil, gas, and mining sector: Evidence from a former USSR emerging economy

Cited by 81 publications

References 50 publications

Disrupting the Status-Quo of Organisational Board Composition to Improve Sustainability Outcomes: Reviewing the Evidence

Disrupting the Status-Quo of Organisational Board Composition to Improve Sustainability Outcomes: Reviewing the Evidence

Environmental rating of oil and gas companies in Russia: How assessment affects environmental transparency and performance

Do board sustainability committees contribute to corporate environmental and social performance? The mediating role of corporate social responsibility strategy

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