GRI Application Levels and Disclosure on Specific Environmental Activities: An Empirical Investigation of Industry Membership and Geographical Region of Top European Companies

Hassan, Abeer; Hunter, Colette; Asekomeh, Ayodele

doi:10.1080/0969160x.2013.840539

Cited by 12 publications

(10 citation statements)

References 56 publications

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“…This study found significant differences in the dissemination of corporate environmental information between companies from different countries, which is in agreement with the empirical evidence previously obtained by Comyns (2016), Hassan, Hunter, and Asekomeh (2013), and Lorenzoni and Pidgeon (2006). In this sense, our findings resulting from the HJ‐biplot analysis recommend three sustainability profiles for the countries of the large companies.…”

Section: Discussionsupporting

confidence: 92%

What environmental social responsibility practices do large companies manage for sustainable development?

Murillo‐Avalos

Cubilla‐Montilla

Sánchez

et al. 2020

Corp Soc Responsibility Env

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Currently, the debate on corporate social responsibility (CSR) and the strategies implemented by organizations to disseminate their business actions, fuels the discussion on aspects that point to sustainable development. To show their CSR strategies, one of the mechanisms used by companies is the presentation of sustainability reports. In this work, we have modified the analysis approach traditionally used to demonstrate the characteristic factors of transparency in the field of CSR. Specifically, we focus on analyzing which indicators are the least disclosed by companies. Within this framework, the objective of this work is to analyse the practices of dissemination of environmental information based on the sustainability reports of the global reporting initiative produced by large companies, in order to establish differences and similarities in corporate social responsibility. The results obtained for a sample of 80 large companies and 67 multinational enterprises (MNEs) indicate a slight difference in the disclosure of environmental indicators. Concretely, the results reveal that 56.12% of environmental indicators are not disclosed by large companies; while, in MNEs, 51.23% of these indicators are not reported. In large companies, the greatest deficiencies in the disclosure of environmental information correspond to the categories of biodiversity, environmental grievance mechanisms, and effluents and waste. In the case of MNEs, the least disclosed categories are biodiversity, environmental grievance mechanisms, and environmental protection expenditures and investments (overall).

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Section: Discussionsupporting

confidence: 92%

What environmental social responsibility practices do large companies manage for sustainable development?

Murillo‐Avalos

Cubilla‐Montilla

Sánchez

et al. 2020

Corp Soc Responsibility Env

View full text Add to dashboard Cite

show abstract

“…Longitudinal studies are recommended to extend this research. Finally, future research could examine the moderating effects of geographical location (Hassan et al, 2013a) on the relationship between assurance (and its providers) and other variables. Tables 30 Table 4 Report the organization's approach to stakeholder engagement, including frequency of engagement by type and by stakeholder group, and an indication of whether any of the engagement was undertaken specifically as part of the report preparation process.…”

Section: Resultsmentioning

confidence: 99%

Voluntary assurance of sustainability reporting: evidence from an emerging economy

Hassan

Elamer

Sobhan³

et al. 2020

ARJ

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Purpose This paper aims to investigate the supply and demand side of sustainability assurance in Bangladesh. Design/methodology/approach Drawing on signalling theory, a logistic regression model is used for a sample of 100 of the largest Bangladeshi companies to study the relationships between assurance, sustainability disclosure, industry membership and reporting format. Findings Authors’ results show that companies which produce more sustainability information are more likely to get their sustainability assured, to be from non-carbon intensive industries, and are more likely to integrate their sustainability information with the financial annual reports. Authors’ results support the argument that organisations based in weaker legal environments are more likely to secure assurance as this adds to the credibility and reliability of sustainability reports. Research limitations/implications This paper has limitations which raise some issues for future research. First, the authors have covered only large companies; therefore, future research could examine the differences between small and large companies in relation to assurance. Secondly, the authors’ data consist of company sustainability disclosure information in the fiscal year 2015. Longitudinal studies are recommended to extend this research. Finally, future research could examine the moderating effects of geographical location on the relationship between assurance (and its providers) and other variables. Practical implications The findings of this paper will prove valuable to practitioners and researchers. Practitioners, including assurance providers and sustainability reporting managers will benefit from authors’ study as it covers both the demand and supply side characteristics of assurance. Researchers will benefit from the study as it investigates assurance practices in the developing country of Bangladesh. Originality/value To the best of the authors’ knowledge, this is the first study to examine both the supply and demand sides of sustainability assurance in Bangladesh. Authors also introduce reporting format when measuring the relationship between assurance and its determinant factors at micro level. The study also links assurance to signalling theory.

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“…Finally, we do not consider whether, or how, the relationship between reporting format and environmental disclosure differs across countries where the sample companies are headquartered. Future research could examine the moderating effects of geographical location (Hassan et al, 2013) on the relationship between reporting format and environmental disclosure.…”

Section: Discussionmentioning

confidence: 99%

The relationships between reporting format, environmental disclosure and environmental performance

Hassan

Guo

2017

JAAR

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The Relationships between Reporting Format, Environmental Disclosure and Environmental Performance: an Empirical Study 1. Introduction The evolution of corporate environmental disclosure has been highly topical over the past three decades (Gray et al., 1995; Thorne et al., 2014). Historically, annual financial reports were used as essential documents to communicate with key stakeholders, with environmental reporting viewed as a supplement to financial reporting (Gray et al., 1995). More recently, to meet key stakeholders' growing demands, large companies publish standalone reports to disclose their environmental information (Clarkson et al., 2008; KPMG, 2011; Cho et al., 2015). The standalone reports become remarkable as they "represent a clear engagement of corporations with the increasingly critical issues of environmental and social responsibility" (Michelon et al., 2015, p. 63). Little effort, however, has been made to examine the impact of corporate reporting format on environmental disclosure. Reporting format, in this paper, refers to where a company discloses environmental information. Following Rupley et al.'s (2012) classification, we identify environmental information disclosed in standalone reports as 'companies' environmental reports (CERs)'; we identify environmental information disclosed in annual financial reports as 'noncompanies' environmental reports (Non-CERs)'. Also, we identify companies which disclose environmental information in standalone reports as 'CER companies'; we identify companies which combine financial and environmental information together in annual financial reports as 'Non-CER companies'.

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GRI Application Levels and Disclosure on Specific Environmental Activities: An Empirical Investigation of Industry Membership and Geographical Region of Top European Companies

Cited by 12 publications

References 56 publications

What environmental social responsibility practices do large companies manage for sustainable development?

What environmental social responsibility practices do large companies manage for sustainable development?

Voluntary assurance of sustainability reporting: evidence from an emerging economy

The relationships between reporting format, environmental disclosure and environmental performance

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